Amendments
2015—Subsec. (a)(6). Pub. L. 114–113 added par. (6).
2004—Subsec. (a)(3) to (5). Pub. L. 108–357 added pars. (3) and (5), redesignated former par. (5) as (4), and struck out former pars. (3) and (4) which related to exception of certain individuals from taxable transfers and burden of proof.
1997—Subsec. (a)(3)(C). Pub. L. 105–34 substituted “donor” for “decedent”.
1996—Subsec. (a)(3). Pub. L. 104–191, § 511(e)(2), substituted “Exception” for “Exceptions” in heading and amended text generally. Prior to amendment, text read as follows: “Paragraph (2) shall not apply in the case of a donor who at any time after March 8, 1965, and within the 10-year period ending with the date of transfer lost United States citizenship unless—
“(A) such donor’s loss of United States citizenship resulted from the application of section 301(b), 350, or 355 of the Immigration and Nationality Act, as amended (8 U.S.C. 1401(b), 1482, or 1487), or
“(B) such loss did not have for one of its principal purposes the avoidance of taxes under this subtitle or subtitle A.”
Subsec. (a)(3)(E). Pub. L. 104–191, § 511(f)(2)(B), added subpar. (E).
1990—Subsec. (d)(3). Pub. L. 101–508 struck out par. (3) which read as follows: “For treatment of certain transfers related to estate tax valuation freezes as gifts to which this chapter applies, see section 2036(c)(4).”
1988—Subsec. (d)(3). Pub. L. 100–647 added par. (3).
1981—Subsec. (a)(1), (4). Pub. L. 97–34 substituted “calendar year” for “calendar quarter” wherever appearing.
1976—Subsec. (a)(1). Pub. L. 94–455 inserted “for each calendar quarter” after “hereby imposed” and struck out “For the first calendar quarter of calendar year 1971 and each calendar quarter thereafter” after “General rule-”.
Subsec. (a)(4). Pub. L. 94–455, § 1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
1975—Subsec. (a)(5). Pub. L. 93–625 added par. (5).
1970—Subsec. (a)(1). Pub. L. 91–614, § 102(a)(1)(A), substituted “For the first calendar quarter of the calendar year 1971 and each calendar quarter thereafter” for “For the calendar year 1955 and each calendar year thereafter” and “during such calendar quarter” for “during such calendar year”.
Subsec. (a)(4). Pub. L. 91–614, § 102(a)(1)(B), substituted “calendar quarter” for “calendar year”.
1966—Subsec. (a). Pub. L. 89–809 redesignated existing provisions as par. (1), struck out “, except transfers of intangible property by a nonresident not a citizen of the United States and who was not engaged in business in the United States during such calendar year” after “resident or nonresident”, and added pars. (2) to (4).
1960—Subsec. (a). Pub. L. 86–779, § 4(d)(2), struck out “who is” before “not a citizen”.
Subsecs. (c), (d). Pub. L. 86–779, § 4(d)(1), added subsec. (c) and redesignated former subsec. (c) as (d).
1958—Subsec. (b). Pub. L. 85–866, § 102(b), added subsec. (b) and redesignated former subsec. (b) as (c).
Subsec. (c). Pub. L. 85–866, § 102(b), redesignated former subsec. (b) as (c) and Pub. L. 85–866, § 43(b), made the heading read in the plural, designated existing provisions as par. (2) and added par. (1).
Effective Date of 1981 Amendment
Pub. L. 97–34, title IV, § 442(e), Aug. 13, 1981, 95 Stat. 323, provided that:
“The amendments made by this section [amending this section
andsections
1015,
2502,
2503,
2504,
2505,
2512,
2513,
2522,
6019,
6075,
and 6212 of this title] shall apply with respect to gifts made after
December 31, 1981.”
Effective Date of 1976 Amendment
Pub. L. 94–455, title XIX, § 1902(c)(2), Oct. 4, 1976, 90 Stat. 1806, as amended by Pub. L. 95–600, title VII, § 703(j)(12), Nov. 6, 1978, 92 Stat. 2942, provided that:
“The amendments made by paragraphs (10), (11),
and (12)(D)
and (E) of subsection (a) [amending this section
andsections
2522 and 2523 of this title] shall apply with respect to gifts made after
December 31, 1976.”
Effective Date of 1975 Amendment
Pub. L. 93–625, § 14(b), Jan. 3, 1975, 88 Stat. 2121, provided that:
“The amendment made by subsection (a) [amending this section] shall apply to transfers made after May 7, 1974.”
Effective Date of 1970 Amendment
Pub. L. 91–614, title I, § 102(e), Dec. 31, 1970, 84 Stat. 1842, provided that:
“The amendments made by this section [amending this section
andsections
1015,
2012,
2502,
2503,
2504,
2512,
2513,
2515,
2521,
2522,
2523,
6019,
6075,
6212,
6214,
6324,
6501,
and 6512 of this title
and enacting provisions set out as a note under this section] shall apply with respect to gifts made after
December 31, 1970.”
Effective Date of 1960 Amendment
Pub. L. 86–779, § 4(e)(3), Sept. 14, 1960, 74 Stat. 1000, provided that:
“The amendments made by subsection (d) [amending this section] shall apply with respect to gifts made after the date of the enactment of this Act [Sept. 14, 1960].”
Construction of 2015 Amendment
Pub. L. 114–113, div. Q, title IV, § 408(c), Dec. 18, 2015, 129 Stat. 3121, provided that:
“Nothing in the amendment made by subsection (a) [amending this section] shall be construed to create any inference with respect to whether any transfer of
property (whether made before, on, or after the date of the enactment of this Act [
Dec. 18, 2015]) to an
organization described in paragraph (4), (5), or (6) of section 501(c) of the
Internal Revenue Code of 1986 is a transfer of
property by gift for purposes of chapter 12 of such Code.”
Election To Have Amendments by Title IV of the Economic Recovery Tax Act of 1981 Not Apply
Pub. L. 97–448, title I, § 104(d)(3), Jan. 12, 1983, 96 Stat. 2383, as amended by Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
“(A) In the case of any decedent—
“(i)
who dies before August 13, 1984, and
“(ii)
who made a gift (before
August 13, 1981,
and during the 3
-year period ending on the date of the decedent’s death) on which
tax imposed by chapter 12 of the
Internal Revenue Code of 1986 [formerly I.R.C. 1954] has been paid before
April 16, 1982,
“(C)
An
election under subparagraph (A), once made, shall be irrevocable.”
