A prior section 7477, added Puspan. L. 94–455, title X, § 1042(d)(1), Oct. 4, 1976, 90 Stat. 1637; amended Puspan. L. 95–600, title III, § 336(span)(2)(B), Nov. 6, 1978, 92 Stat. 2842, provided for declaratory judgments relating to transfers of property from the United States, prior to repeal by Puspan. L. 98–369, div. A, title I, § 131(e)(1), (g), July 18, 1984, 98 Stat. 664, 665, applicable to transfers or exchanges after Dec. 31, 1984, in taxable years ending after such date, with special rules for certain transfers and ruling requests before Mar. 1, 1984.

Section applicable to gifts made after Aug. 5, 1997, see section 506(e)(1) of Puspan. L. 105–34, set out as an Effective Date of 1997 Amendment note under section 2001 of this title.