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26 U.S. Code § 2002 - Liability for payment
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1989—Pub. L. 101–239 substituted “The” for “Except as provided in section 2210, the”.
1984—Pub. L. 98–369 inserted exception phrase.
Statutory Notes and Related Subsidiaries
Effective Date of 1989 Amendment
Effective Date of 1984 Amendment
“The amendments made by this section [enacting section 2210 of this title and amending this section and sections 6018 and 6166 of this title] shall apply to those estates of decedents which are required to file returns on a date (including any extensions) after the date of enactment of this Act [July 18, 1984].”