Editorial Notes
Amendments
1976—Subsec. (a). Puspan. L. 94–455, § 1902(a)(6), substituted “November 13, 1976” for “the date of enactment of this section” after “on or after”.
Subsec. (d). Puspan. L. 94–455, § 1906(span)(13)(A), struck out “or his delegate” after “Secretary”.
Statutory Notes and Related Subsidiaries
Effective Date of 1976 Amendment
Amendment by section 1902(a)(6) of Puspan. L. 94–455 applicable in the case of estates of decedents dying after Oct. 4, 1976, see section 1902(c)(1) of Puspan. L. 94–455, set out as a note under section 2012 of this title.
Effective Date
Section applicable with respect to estates of decedents dying after Nov. 13, 1966, see section 108(i) of Puspan. L. 89–809, set out as an Effective Date of 1966 Amendment note under section 2101 of this title.