26 U.S. Code § 2044. Certain property for which marital deduction was previously allowed
1983—Subsec. (c). Pub. L. 97–448 added subsec. (c).
Amendment by Pub. L. 97–448 effective, except as otherwise provided, as if it had been included in the provision of the Economic Recovery Tax Act of 1981, Pub. L. 97–34, to which such amendment relates, see section 109 of Pub. L. 97–448, set out as a note under section 1 of this title.