26 USC Part II, Subpart C - Estate and Gift Tax Returns
Amendment of Analysis
For termination of amendment by section 304 ofPub. L. 111–312, see Effective and Termination Dates of 2010 Amendment note set out under section 121 of this title. For termination of amendment by section 901 ofPub. L. 107–16, see Effective and Termination Dates of 2001 Amendment note set out under section 1 of this title.
Amendments
2010—Pub. L. 111–312, title III, §§ 301(a),
304,Dec. 17, 2010, 124 Stat. 3300, 3304, temporarily amended analysis to read as if amendment by Pub. L. 107–16, § 542(b)(1), had never been enacted. See 2001 Amendment note below.
2001—Pub. L. 107–16, title V, § 542(b)(1), title IX, § 901,June 7, 2001, 115 Stat. 81, 150, temporarily substituted “Returns Relating to Transfers During Life or at Death” for “Estate and Gift Tax Returns” in subpart heading and “Returns relating to large transfers at death” for “Estate tax returns” in item 6018.
The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).
The most recent Classification Table update that we have noticed was Tuesday, May 21, 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.
| 26 USC | Description of Change | Session Year | Public Law | Statutes at Large |
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