Section, added Pub. L. 107–16, title V, § 542(a),June 7, 2001, 115 Stat. 76, related to treatment of property acquired from a decedent dying after Dec. 31, 2009.
Termination of Repeal
For termination of repeal of section by section 304 ofPub. L. 111–312, see Effective and Termination Dates of Repeal note below.
Termination of Section
For termination of section by section 901 ofPub. L. 107–16, see Effective and Termination Dates note below.
A prior section
1022, added Pub. L. 88–272, title II, § 225(j)(1),Feb. 26, 1964, 78 Stat. 92, dealt with the increase in basis with respect to certain foreign personal holding company stock or securities, prior to repeal by Pub. L. 94–455, title XIX, § 1901(a)(126),Oct. 4, 1976, 90 Stat. 1784, applicable with respect to stock or securities acquired from a decedent dying after Oct. 4, 1976.
Another prior section
1022, act Aug. 16, 1954, ch. 736, 68A Stat. 302, relating to cross references, was renumbered section
Effective and Termination Dates
Repeal of section applicable to estates of decedents dying, and transfers made after Dec. 31, 2009, except as otherwise provided, see section 301(e) ofPub. L. 111–312, set out as an Effective and Termination Dates of 2010 Amendment note under section
121 of this title.
Section applicable to estates of decedents dying after Dec. 31, 2009, see section 542(f)(1) ofPub. L. 107–16, set out as an Effective and Termination Dates of 2001 Amendment note under section
121 of this title.
Section inapplicable to estates of decedents dying, gifts made, or generation skipping transfers, after Dec. 31, 2012, and the Internal Revenue Code of 1986 to be applied and administered to such estates, gifts, and transfers as if it had never been enacted, see section 901 ofPub. L. 107–16, set out as an Effective and Termination Dates of 2001 Amendment note under section
1 of this title.
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Wednesday, February 6, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.
Description of Change
Statutes at Large
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