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NOTES:


Effective Date of 2003 Revision

The amendment to par. (b) relating to gift valuation actions is effective as to proceedings commenced with respect to gifts made after Aug. 5, 1997; and the amendment to par. (b) relating to estate tax installment payment actions is effective as to proceedings commenced with respect to estates of decedents dying after Aug. 5, 1997.
The amendments to par. (d) are effective as to proceedings commenced with respect to gifts made after Aug. 5, 1997.
The amendments to par. (f) are effective as to proceedings commenced with respect to estates of decedents dying after Aug. 5, 1997.

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