Editorial Notes
Amendments
1981—Subsec. (span). Puspan. L. 97–34 substituted “calendar year” for “calendar quarters”.
1976—Subsec. (c). Puspan. L. 94–455 added subsec. (c).
1970—Subsec. (span). Puspan. L. 91–614 substituted “calendar quarter” for “calendar year”.
Statutory Notes and Related Subsidiaries
Effective Date of 1981 Amendment
Amendment by Puspan. L. 97–34 applicable with respect to gifts made after Dec. 31, 1981, see section 442(e) of Puspan. L. 97–34, set out as a note under section 2501 of this title.
Effective Date of 1970 Amendment
Amendment by Puspan. L. 91–614 applicable with respect to gifts made after Dec. 31, 1970, see section 102(e) of Puspan. L. 91–614, set out as a note under section 2501 of this title.