26 U.S. Code Chapter 11, Subchapter C - Miscellaneous

Sec. 2201. Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks. [2202. Repealed.] 2203. Definition of executor. 2204. Discharge of fiduciary from personal liability. 2205. Reimbursement out of estate. 2206. Liability of life insurance beneficiaries. 2207. Liability of recipient of property over which decedent had power of appointment. 2207A. Right of recovery in the case of certain marital deduction property. 2207B. Right of recovery where decedent retained interest. 2208. Certain residents of possessions considered citizens of the United States. 2209. Certain residents of possessions considered nonresidents not citizens of the United States. [2210. Repealed.]
Amendments

2010—Pub. L. 111–312, title III, § 301(a),Dec. 17, 2010, 124 Stat. 3300, amended analysis to read as if amendment by Pub. L. 107–16, § 501(c)(1), had never been enacted. See 2001 Amendment note below.
2003—Pub. L. 108–121, title I, § 110(c)(2)(B),Nov. 11, 2003, 117 Stat. 1342, inserted “, deaths of astronauts,” after “Forces” in item 2201.
2002—Pub. L. 107–134, title I, § 103(c),Jan. 23, 2002, 115 Stat. 2431, substituted “Combat zone-related deaths of members of the Armed Forces and deaths of victims of certain terrorist attacks.” for “Members of the Armed Forces dying in combat zone or by reason of combat-zone-incurred wounds, etc.” in item 2201.
2001—Pub. L. 107–16, title V, § 501(c)(1),June 7, 2001, 115 Stat. 69, added item 2210 “Termination”.
1989—Pub. L. 101–239, title VII, § 7304(b)(2)(C),Dec. 19, 1989, 103 Stat. 2353, struck out item 2210 “Liability for payment in case of transfer of employer securities to an employee stock ownership plan or a worker-owned cooperative”.
1988—Pub. L. 100–647, title III, § 3031(f)(2),Nov. 10, 1988, 102 Stat. 3638, added item 2207B.
1984—Pub. L. 98–369, div. A, title V, § 544(b)(2),July 18, 1984, 98 Stat. 894, added item 2210.
1981—Pub. L. 97–34, title IV, § 403(d)(4)(B),Aug. 13, 1981, 95 Stat. 305, added item 2207A.
1976—Pub. L. 94–455, title XIX, § 1902(b)(1),Oct. 4, 1976, 90 Stat. 1806, struck out item 2202 “Missionaries in foreign service”.
1975—Pub. L. 93–597, § 6(b)(3),Jan. 2, 1975, 88 Stat. 1953, substituted “Members of the Armed Forces dying in combat zone or by reason of combat-zone-incurred wounds, etc.” for “Members of the Armed Forces dying during an induction period.” in item 2201.
1970—Pub. L. 91–614, title I, § 101(d)(3),Dec. 31, 1970, 84 Stat. 1837, substituted “Discharge of fiduciary from personal liability” for “Discharge of executor from personal liability” in item 2204.
1960—Pub. L. 86–779, § 4(b)(2),Sept. 14, 1960, 74 Stat. 1000, added item 2209.
1958—Pub. L. 85–866, title I, § 102(c)(4),Sept. 2, 1958, 72 Stat. 1675, added item 2208.

 

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