26 U.S. Code Part II, Subpart C - Estate and Gift Tax Returns
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, § 542(b)(1), had never been enacted. See 2001 Amendment note below.
LII has no control over and does not endorse any external Internet site that contains links to or references LII.