1998—Subsec. (a)(1), (2). Pub. L. 105–206, § 6007(d), substituted “an estate (or with respect to any property included therein),” for “an estate,”.

Subsec. (c). Pub. L. 105–206, § 3104(b), added subsec. (c).

Amendment by section 3104(b) of Pub. L. 105–206 applicable to any claim for refund filed after July 22, 1998, see section 3104(c) of Pub. L. 105–206, set out as a note under section 7422 of this title.

Amendment by section 6007(d) of Pub. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 6024 of Pub. L. 105–206, set out as a note under section 1 of this title.

Section 505(c) of Pub. L. 105–34 provided that: “The amendments made by this section [enacting this section] shall apply to the estates of decedents dying after the date of the enactment of this Act [Aug. 5, 1997].”