Section, added Pub. L. 107–16, title V, § 542(b)(4),June 7, 2001, 115 Stat. 83, related to failure to file information with respect to certain transfers at death and gifts.
Effective Date of Repeal
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.
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