Title 26 — Internal Revenue Code
Part IV · Chapter 11 — Estate Tax
§ 2056. Bequests, etc., to surviving spouse
Statutory text
Allowance of marital deduction
For purposes of the tax imposed by section 2001, the value of the taxable estate shall, except as limited by subsection (b), be determined by deducting from the value of the gross estate an amount equal to the value of any interest in property which passes or has passed from the decedent to his surviving spouse, but only to the extent that such interest is included in determining the value of the gross estate.
Limitation in the case of life estate or other terminable interest
General rule
Where, on the lapse of time, on the occurrence of an event or contingency, or on the failure of an event or contingency to occur, an interest passing to the surviving spouse will terminate or fail, no deduction shall be allowed under this section with respect to such interest—
if an interest in such property passes or has passed (for less than an adequate and full consideration in money or money’s worth) from the decedent to any person other than such surviving spouse (or the estate of such spouse); and
if by reason of such passing such person (or his heirs or assigns) may possess or enjoy any part of such property after such termination or failure of the interest so passing to the surviving spouse;
and no deduction shall be allowed with respect to such interest (even if such deduction is not disallowed under subparagraphs (A) and (B))—
if such interest is to be acquired for the surviving spouse, pursuant to directions of the decedent, by his executor or by the trustee of a trust.
For purposes of this paragraph, an interest shall not be considered as an interest which will terminate or fail merely because it is the ownership of a bond, note, or similar contractual obligation, the discharge of which would not have the effect of an annuity for life or for a term.
Interest in unidentified assets
Where the assets (included in the decedent’s gross estate) out of which, or the proceeds of which, an interest passing to the surviving spouse may be satisfied include a particular asset or assets with respect to which no deduction would be allowed if such asset or assets passed from the decedent to such spouse, then the value of such interest passing to such spouse shall, for purposes of subsection (a), be reduced by the aggregate value of such particular assets.
Interest of spouse conditional on survival for limited period
For purposes of this subsection, an interest passing to the surviving spouse shall not be considered as an interest which will terminate or fail on the death of such spouse if—
such death will cause a termination or failure of such interest only if it occurs within a period not exceeding 6 months after the decedent’s death, or only if it occurs as a result of a common disaster resulting in the death of the decedent and the surviving spouse, or only if it occurs in the case of either such event; and
such termination or failure does not in fact occur.
Valuation of interest passing to surviving spouse
In determining for purposes of subsection (a) the value of any interest in property passing to the surviving spouse for which a deduction is allowed by this section—
there shall be taken into account the effect which the tax imposed by section 2001, or any estate, succession, legacy, or inheritance tax, has on the net value to the surviving spouse of such interest; and
where such interest or property is encumbered in any manner, or where the surviving spouse incurs any obligation imposed by the decedent with respect to the passing of such interest, such encumbrance or obligation shall be taken into account in the same manner as if the amount of a gift to such spouse of such interest were being determined.
Life estate with power of appointment in surviving spouse
In the case of an interest in property passing from the decedent, if his surviving spouse is entitled for life to all the income from the entire interest, or all the income from a specific portion thereof, payable annually or at more frequent intervals, with power in the surviving spouse to appoint the entire interest, or such specific portion (exercisable in favor of such surviving spouse, or of the estate of such surviving spouse, or in favor of either, whether or not in each case the power is exercisable in favor of others), and with no power in any other person to appoint any part of the interest, or such specific portion, to any person other than the surviving spouse—
the interest or such portion thereof so passing shall, for purposes of subsection (a), be considered as passing to the surviving spouse, and
no part of the interest so passing shall, for purposes of paragraph (1)(A), be considered as passing to any person other than the surviving spouse.
This paragraph shall apply only if such power in the surviving spouse to appoint the entire interest, or such specific portion thereof, whether exercisable by will or during life, is exercisable by such spouse alone and in all events.
Life insurance or annuity payments with power of appointment in surviving spouse
In the case of an interest in property passing from the decedent consisting of proceeds under a life insurance, endowment, or annuity contract, if under the terms of the contract such proceeds are payable in installments or are held by the insurer subject to an agreement to pay interest thereon (whether the proceeds, on the termination of any interest payments, are payable in a lump sum or in annual or more frequent installments), and such installment or interest payments are payable annually or at more frequent intervals, commencing not later than 13 months after the decedent’s death, and all amounts, or a specific portion of all such amounts, payable during the life of the surviving spouse are payable only to such spouse, and such spouse has the power to appoint all amounts, or such specific portion, payable under such contract (exercisable in favor of such surviving spouse, or of the estate of such surviving spouse, or in favor of either, whether or not in each case the power is exercisable in favor of others), with no power in any other person to appoint such amounts to any person other than the surviving spouse—
such amounts shall, for purposes of subsection (a), be considered as passing to the surviving spouse, and
no part of such amounts shall, for purposes of paragraph (1)(A), be considered as passing to any person other than the surviving spouse.
This paragraph shall apply only if, under the terms of the contract, such power in the surviving spouse to appoint such amounts, whether exercisable by will or during life, is exercisable by such spouse alone and in all events.
Election with respect to life estate for surviving spouse
In general
In the case of qualified terminable interest property—
for purposes of subsection (a), such property shall be treated as passing to the surviving spouse, and
for purposes of paragraph (1)(A), no part of such property shall be treated as passing to any person other than the surviving spouse.
Qualified terminable interest property defined
For purposes of this paragraph—
In general
The term “qualified terminable interest property” means property—
which passes from the decedent,
in which the surviving spouse has a qualifying income interest for life, and
to which an election under this paragraph applies.
Qualifying income interest for life
The surviving spouse has a qualifying income interest for life if—
the surviving spouse is entitled to all the income from the property, payable annually or at more frequent intervals, or has a usufruct interest for life in the property, and
no person has a power to appoint any part of the property to any person other than the surviving spouse.
Subclause (II) shall not apply to a power exercisable only at or after the death of the surviving spouse. To the extent provided in regulations, an annuity shall be treated in a manner similar to an income interest in property (regardless of whether the property from which the annuity is payable can be separately identified).
Property includes interest therein
The term “property” includes an interest in property.
Specific portion treated as separate property
A specific portion of property shall be treated as separate property.
Election
An election under this paragraph with respect to any property shall be made by the executor on the return of tax imposed by section 2001. Such an election, once made, shall be irrevocable.
Treatment of survivor annuities
In the case of an annuity included in the gross estate of the decedent under section 2039 (or, in the case of an interest in an annuity arising under the community property laws of a State, included in the gross estate of the decedent under section 2033) where only the surviving spouse has the right to receive payments before the death of such surviving spouse—
the interest of such surviving spouse shall be treated as a qualifying income interest for life, and
the executor shall be treated as having made an election under this subsection with respect to such annuity unless the executor otherwise elects on the return of tax imposed by section 2001.
An election under clause (ii), once made, shall be irrevocable.
Special rule for charitable remainder trusts
In general
If the surviving spouse of the decedent is the only beneficiary of a qualified charitable remainder trust who is not a charitable beneficiary nor an ESOP beneficiary, paragraph (1) shall not apply to any interest in such trust which passes or has passed from the decedent to such surviving spouse.
Definitions
For purposes of subparagraph (A)—
Charitable beneficiary
The term “charitable beneficiary” means any beneficiary which is an organization described in section 170(c).
ESOP beneficiary
The term “ESOP beneficiary” means any beneficiary which is an employee stock ownership plan (as defined in section 4975(e)(7)) that holds a remainder interest in qualified employer securities (as defined in section 664(g)(4)) to be transferred to such plan in a qualified gratuitous transfer (as defined in section 664(g)(1)).
Qualified charitable remainder trust
The term “qualified charitable remainder trust” means a charitable remainder annuity trust or a charitable remainder unitrust (described in section 664).
Denial of double deduction
Nothing in this section or any other provision of this chapter shall allow the value of any interest in property to be deducted under this chapter more than once with respect to the same decedent.
Specific portion
For purposes of paragraphs (5), (6), and (7)(B)(iv), the term “specific portion” only includes a portion determined on a fractional or percentage basis.
Definition
For purposes of this section, an interest in property shall be considered as passing from the decedent to any person if and only if—
such interest is bequeathed or devised to such person by the decedent;
such interest is inherited by such person from the decedent;
such interest is the dower or curtesy interest (or statutory interest in lieu thereof) of such person as surviving spouse of the decedent;
such interest has been transferred to such person by the decedent at any time;
such interest was, at the time of the decedent’s death, held by such person and the decedent (or by them and any other person) in joint ownership with right of survivorship;
the decedent had a power (either alone or in conjunction with any person) to appoint such interest and if he appoints or has appointed such interest to such person, or if such person takes such interest in default on the release or nonexercise of such power; or
such interest consists of proceeds of insurance on the life of the decedent receivable by such person.
Except as provided in paragraph (5) or (6) of subsection (b), where at the time of the decedent’s death it is not possible to ascertain the particular person or persons to whom an interest in property may pass from the decedent, such interest shall, for purposes of subparagraphs (A) and (B) of subsection (b)(1), be considered as passing from the decedent to a person other than the surviving spouse.
Disallowance of marital deduction where surviving spouse not United States citizen
In general
Except as provided in paragraph (2), if the surviving spouse of the decedent is not a citizen of the United States—
no deduction shall be allowed under subsection (a), and
section 2040(b) shall not apply.
Marital deduction allowed for certain transfers in trust
In general
Paragraph (1) shall not apply to any property passing to the surviving spouse in a qualified domestic trust.
Special rule
If any property passes from the decedent to the surviving spouse of the decedent, for purposes of subparagraph (A), such property shall be treated as passing to such spouse in a qualified domestic trust if—
such property is transferred to such a trust before the date on which the return of the tax imposed by this chapter is made, or
such property is irrevocably assigned to such a trust under an irrevocable assignment made on or before such date which is enforceable under local law.
Allowance of credit to certain spouses
If—
property passes to the surviving spouse of the decedent (hereinafter in this paragraph referred to as the “first decedent”),
without regard to this subsection, a deduction would be allowable under subsection (a) with respect to such property, and
such surviving spouse dies and the estate of such surviving spouse is subject to the tax imposed by this chapter,
the Federal estate tax paid (or treated as paid under section 2056A(b)(7)) by the first decedent with respect to such property shall be allowed as a credit under section 2013 to the estate of such surviving spouse and the amount of such credit shall be determined under such section without regard to when the first decedent died and without regard to subsection (d)(3) of such section.
Special rule where resident spouse becomes citizen
Paragraph (1) shall not apply if—
the surviving spouse of the decedent becomes a citizen of the United States before the day on which the return of the tax imposed by this chapter is made, and
such spouse was a resident of the United States at all times after the date of the death of the decedent and before becoming a citizen of the United States.
Reformations permitted
In general
In the case of any property with respect to which a deduction would be allowable under subsection (a) but for this subsection, the determination of whether a trust is a qualified domestic trust shall be made—
as of the date on which the return of the tax imposed by this chapter is made, or
if a judicial proceeding is commenced on or before the due date (determined with regard to extensions) for filing such return to change such trust into a trust which is a qualified domestic trust, as of the time when the changes pursuant to such proceeding are made.
Statute of limitations
If a judicial proceeding described in subparagraph (A)(ii) is commenced with respect to any trust, the period for assessing any deficiency of tax attributable to any failure of such trust to be a qualified domestic trust shall not expire before the date 1 year after the date on which the Secretary is notified that the trust has been changed pursuant to such judicial proceeding or that such proceeding has been terminated.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Aug. 16, 1954, ch. 736, 68A Stat. 392 · 68A Stat. 392
Enacted · 26 U.S.C. § 2056
Aug. 16, 1954, ch. 736, 68A Stat. 392
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 392Pub. L. 89–621 § 1(a) · 80 Stat. 872
Changed · 26 U.S.C. § 2056(d)(2)
Pub. L. 89–621 provided that if the disclaimer is made by the person before the date prescribed for the filing of the estate tax return and if the person does not accept the interest before making the disclaimer, the interest shall, for purposes of this section, be considered as passing from the decedent to the surviving spouse
Source evidence
Code amendment note
Subsec. (d)(2). Pub. L. 89–621 provided that if the disclaimer is made by the person before the date prescribed for the filing of the estate tax return and if the person does not accept the interest before making the disclaimer, the interest shall, for purposes of this section, be considered as passing from the decedent to the surviving spouse.Enacted provision · exact public law section
(1) the interest disclaimed was bequeathed or devised to such person,Pub. L. 94–455 § 2009(b)(4)(E) · 90 Stat. 1520
Substituted · 26 U.S.C. § 2056(a)
Pub. L. 94–455, § 2009(b)(4)(E), substituted “subsections (b) and (c)” for “subsections (b), (c), and (d)”
Source evidence
Code amendment note
Subsec. (a). Pub. L. 94–455, § 2009(b)(4)(E), substituted “subsections (b) and (c)” for “subsections (b), (c), and (d)”.Enacted provision · exact public law section
(E) Subsection (a) of section 2056 is amended by striking out “subsections (b), (c), and (d)” and inserting in lieu thereof “subsections (b) and (c)”.Pub. L. 94–455 § 2002(a) · 90 Stat. 1520
Amended · 26 U.S.C. § 2056(c)(1)
Pub. L. 94–455, § 2002(a), designated existing provisions as subpar. (A)
Substituted · 26 U.S.C. § 2056(c)(1)
Pub. L. 94–455, § 2002(a), substituted provisions that the aggregate amount of the deductions allowed under this section (computed without regard to this subsection) shall not exceed the greater of $250,000 or 50 percent of the value of the adjusted gross estate as defined in par. (2) for provisions that the aggregate amount of the deductions allowed under this section (computed without regard to this subsection) shall not exceed 50 percent of the value of the adjusted gross estate as defined in par. (2)
Added · 26 U.S.C. § 2056(c)(1)
Pub. L. 94–455, § 2002(a), added subpars. (B) and (C)
Source evidence
Code amendment note
Subsec. (c)(1). Pub. L. 94–455, § 2002(a), designated existing provisions as subpar. (A), substituted provisions that the aggregate amount of the deductions allowed under this section (computed without regard to this subsection) shall not exceed the greater of $250,000 or 50 percent of the value of the adjusted gross estate as defined in par. (2) for provisions that the aggregate amount of the deductions allowed under this section (computed without regard to this subsection) shall not exceed 50 percent of the value of the adjusted gross estate as defined in par. (2), and added subpars. (B) and (C).Enacted provision · exact public law section
(a) Increase in Estate Tax Marital Deduction.— Paragraph (1) of section 2056(c) (relating to limitation on marital deduction) is amended to read as follows: “(1) Limitation.— “(A) In general.— The aggregate amount of the deductions allowed under this section (computed without regard to this subsection) shall not exceed the greater of— “(i) $250,000, or “(ii) 50 percent of the value of the adjusted gross estate (as defined in paragraph (2)). “(B) Adjustment for certain gifts to spouse.— If a deduction is allowed to the decedent under section 2523 with respect to any gift made to his spouse after December 31, 1976, the limitation provided by subparagraph (A)(determined without regard to this subparagraph) shall be reduced (but not below zero) by the excess (if any) of— “(i) the aggregate of the deductions allowed to the decedent under section 2523 with respect to gifts made after December 31, 1976, over “(ii) the aggregate of the deductions which would have been allowable under section 2523 with respect to gifts made after December 31, 1976, if the amount deductible under such section with respect to any gift were 50 percent of its value. “(C) Community property adjustment.— The $250,000 amount set forth in subparagraph (A)(i) shall be reduced by the excess (if any) of— “(i) the amount of the subtraction determined under clauses (i), (ii), and (iii) of paragraph (2)(B), over “(ii) the excess of the aggregate of the deductions allowed under sections 2053 and 2054 over the amount taken into account with respect to such deductions under clause (iv) of paragraph (2)(B).”Pub. L. 94–455 § 1902(a)(12)(A) · 90 Stat. 1520
Struck · 26 U.S.C. § 2056(c)(2)(B)
Pub. L. 94–455, § 1902(a)(12)(A), struck out “Territory,” after “State,” in provisions preceding cl. (i)
Source evidence
Code amendment note
Subsec. (c)(2)(B). Pub. L. 94–455, § 1902(a)(12)(A), struck out “Territory,” after “State,” in provisions preceding cl. (i).Enacted provision · exact public law section
(A) The following provisions are each amended by striking out “Territory,”: sections 2055(a)(1), 2056(c)(2)(B), 26 USC 2055, 2056, 2106. and 2106(a)(2)(A)(i).Pub. L. 94–455 § 2009(b)(4)(D) · 90 Stat. 1520
Redesignated · 26 U.S.C. § 2056(d); 26 U.S.C. § 2056(e)
Pub. L. 94–455, § 2009(b)(4)(D), redesignated subsec. (e) as (d). Former subsec. (d), which related to disclaimers by the surviving spouse or by other persons, was struck out
Source evidence
Code amendment note
Subsecs. (d), (e). Pub. L. 94–455, § 2009(b)(4)(D), redesignated subsec. (e) as (d). Former subsec. (d), which related to disclaimers by the surviving spouse or by other persons, was struck out.Enacted provision · exact public law section
(D) Section 2056 (relating to bequests, etc., to surviving spouse) is amended by striking out subsection (d) and by redesignating subsection (e) as subsection (d).Pub. L. 95–600 title VII § 702(g)(1) · 92 Stat. 2763
Inserted · 26 U.S.C. § 2056(c)(1)(B)
Pub. L. 95–600 inserted in cl. (ii) “required to be included in a gift tax return” after “with respect to any gift”
Inserted · 26 U.S.C. § 2056(c)(1)(B)
Pub. L. 95–600 inserted following cl. (ii) “For purposes of this subparagraph, a gift which is includible in the gross estate of the donor by reason of section 2035 shall not be taken into account”
Source evidence
Code amendment note
Subsec. (c)(1)(B). Pub. L. 95–600 inserted in cl. (ii) “required to be included in a gift tax return” after “with respect to any gift” and inserted following cl. (ii) “For purposes of this subparagraph, a gift which is includible in the gross estate of the donor by reason of section 2035 shall not be taken into account”.Enacted provision · exact public law section
(1) Deduction not reduced for gift to spouse which is included in donor’s estate by reason of section 2035.— 26 USC 2056. Subparagraph (B) of section 2056(c)(1) (relating to adjustment to estate tax marital deduction for certain gifts to spouse) is amended by adding at the end thereof the following new sentence: “For purposes of this subparagraph, a gift which is includible 26 USC 2035. in the gross estate of the donor by reason of section 2035 shall not be taken into account.”Economic Recovery Tax Act of 1981
Pub. L. 97–34 § 403(a)(1)(B) · 95 Stat. 175
Substituted · 26 U.S.C. § 2056(a)
Pub. L. 97–34, § 403(a)(1)(B), substituted “subsection (b)” for “subsections (b) and (c)”
Source evidence
Code amendment note
Subsec. (a). Pub. L. 97–34, § 403(a)(1)(B), substituted “subsection (b)” for “subsections (b) and (c)”.Enacted provision · exact public law section
(B) by striking out “subsections (b) and (c)” in subsection (a) and inserting in lieu thereof “subsection (b)”.Economic Recovery Tax Act of 1981
Pub. L. 97–34 § 403(d)(1) · 95 Stat. 175
Added · 26 U.S.C. § 2056(b)(7); 26 U.S.C. § 2056(b)(8)
Pub. L. 97–34, § 403(d)(1), added pars. (7) and (8)
Source evidence
Code amendment note
Subsec. (b)(7), (8). Pub. L. 97–34, § 403(d)(1), added pars. (7) and (8).Enacted provision · exact public law section
(1) Estate tax.— Subsection (b) of section 2056 is amended by adding at the end thereof the following new paragraphs: “(7) Election with respect to life estate for surviving spouse.— “(A) In general.— In the case of qualified terminable interest property— “(i) for purposes of subsection (a), such property shall be treated as passing to the surviving spouse, and “(ii) for purposes of paragraph (1)(A), no part of such property shall be treated as passing to any person other than the surviving spouse. “(B) Qualified terminable interest property defined.— For purposes of this paragraph— “(i) In general.— The term ‘qualified terminable interest property’ means property— “(I) which passes from the decedent, “(II) in which the surviving spouse has a qualifying income interest for life, and “(III) to which an election under this paragraph applies. “(ii) Qualifying income interest for life.— The surviving spouse has a qualifying income interest for life if— “(I) the surviving spouse is entitled to all the income from the property, payable annually or at more frequent intervals, and “(II) no person has a power to appoint any part of the property to any person other than the surviving spouse. Subclause (II) shall not apply to a power exercisable only at or after the death of the surviving spouse. “(iii) Property includes interest therein.— The term ‘property’ includes an interest in property. “(iv) Specific portion treated as separate property.— A specific portion of property shall be treated as separate property. “(v) Election.— An election under this paragraph with respect to any property shall be made by the executor on the return of tax imposed by section 2001. Such an election, once made, shall be irrevocable. “(8) Special rule for charitable remainder trusts.— “(A) In general.— If the surviving spouse of the decedent is the only noncharitable beneficiary of a qualified charitable remainder trust, paragraph (1) shall not apply to any interest in such trust which passes or has passed from the decedent to such surviving spouse. “(B) Definitions.— For purposes of subparagraph (A)— “(i) Noncharitable beneficiary.— The term ‘noncharitable beneficiary’ means any beneficiary of the qualified charitable remainder trust other than an organization described in section 170(c). “(ii) Qualified charitable remainder trust.— The term ‘qualified charitable remainder trust’ means a charitable remainder annuity trust or charitable remainder unitrust (described in section 664).”Economic Recovery Tax Act of 1981
Pub. L. 97–34 § 403(a)(1)(A) · 95 Stat. 175
Redesignated · 26 U.S.C. § 2056(c); 26 U.S.C. § 2056(d)
Pub. L. 97–34, § 403(a)(1)(A), redesignated subsec. (d) as (c)
Struck · 26 U.S.C. § 2056(c); 26 U.S.C. § 2056(d)
Pub. L. 97–34, § 403(a)(1)(A), struck out former subsec. (c) relating to limitation on aggregate of deductions
Source evidence
Code amendment note
Subsecs. (c), (d). Pub. L. 97–34, § 403(a)(1)(A), redesignated subsec. (d) as (c) and struck out former subsec. (c) relating to limitation on aggregate of deductions.Enacted provision · exact public law section
(A) by striking out subsection (c) and redesignating subsection (d) as subsection (c); andPub. L. 97–448 § 104(a)(8) · 96 Stat. 2365
Inserted · 26 U.S.C. § 2056(b)(7)(B)(ii)
Pub. L. 97–448, § 104(a)(8), inserted provision that an annuity shall be treated in a manner similar to an income interest in property (regardless of whether the property from which the annuity is payable can be separately identified)
Source evidence
Code amendment note
Subsec. (b)(7)(B)(ii). Pub. L. 97–448, § 104(a)(8), inserted provision that an annuity shall be treated in a manner similar to an income interest in property (regardless of whether the property from which the annuity is payable can be separately identified).Enacted provision · exact public law section
(8) Treatment of annuities.— Clause (ii) of section 2056(b)(7)(B) is amended by adding at the end thereof the following 26 USC 2056. new sentence: “To the extent provided in regulations, an annuity shall be treated in a manner similar to an income interest in property (regardless of whether the property from which the annuity is payable can be separately identified).”Pub. L. 97–448 § 104(a)(2)(A) · 96 Stat. 2365
Added · 26 U.S.C. § 2056(b)(9)
Pub. L. 97–448, § 104(a)(2)(A), added par. (9)
Source evidence
Code amendment note
Subsec. (b)(9). Pub. L. 97–448, § 104(a)(2)(A), added par. (9).Enacted provision · exact public law section
(A) 26 USC 2056. Subsection (b) of section 2056 (relating to bequests, etc., to surviving spouse) is amended by adding at the end thereof the following new paragraph: “(9) Denial of double deduction.— Nothing in this section or any other provision of this chapter shall allow the value of any interest in property to be deducted under this chapter more than once with respect to the same decedent.”Tax Reform Act of 1984
Pub. L. 98–369 div. A title X § 1027(a) · 98 Stat. 494
Inserted · 26 U.S.C. § 2056(b)(7)(B)(ii)(I)
Pub. L. 98–369 inserted “, or has a usufruct interest for life in the property”
Source evidence
Code amendment note
Subsec. (b)(7)(B)(ii)(I). Pub. L. 98–369 inserted “, or has a usufruct interest for life in the property”.Enacted provision · exact public law section
(a) In General.— Subclause (I) of section 2056(b)(7)(B)(ii) (relating 26 USC 2056. to qualifying income interest for life) is amended by inserting ”, or has a usufruct interest for life in the property” after “intervals”Technical and Miscellaneous Revenue Act of 1988
Pub. L. 100–647 § 6152(a) · 102 Stat. 3342
Added · 26 U.S.C. § 2056(b)(7)(C)
Pub. L. 100–647, § 6152(a), added subpar. (C)
Source evidence
Code amendment note
Subsec. (b)(7)(C). Pub. L. 100–647, § 6152(a), added subpar. (C).Enacted provision · exact public law section
(a) Estate Tax.— Paragraph (7) of section 2056(b) of the 1986 Code is amended by adding at the end thereof the following new subparagraph: “(C) Treatment of survivor annuities.— In the case of an annuity where only the surviving spouse has the right to receive payments before the death of such surviving spouse— “(i) the interest of such surviving spouse shall be treated as a qualifying income interest for life, and “(ii) the executor shall be treated as having made an election under this subsection with respect to such annuity unless the executor otherwise elects on the return of tax imposed by section 2001. An election under clause (ii), once made, shall be irrevocable.”Technical and Miscellaneous Revenue Act of 1988
Pub. L. 100–647 § 5033(a)(1) · 102 Stat. 3342
Added · 26 U.S.C. § 2056(d)
Pub. L. 100–647, § 5033(a)(1), added subsec. (d)
Source evidence
Code amendment note
Subsec. (d). Pub. L. 100–647, § 5033(a)(1), added subsec. (d).Enacted provision · exact public law section
(1) In general.— Section 2056 of the 1986 Code is amended by adding at the end thereof the following new subsection: “(d) Disallowance of Marital Deduction Where Surviving Spouse Not United States Citizen.— “(1) In general.— Except as provided in paragraph (2), if the surviving spouse of the decedent is not a citizen of the United States— “(A) no deduction shall be allowed under subsection (a), and “(B) section 2040(b) shall not apply. “(2) Marital deduction allowed for certain transfers in trust.— “(A) In general.— Paragraph (1) shall not apply to any property passing to the surviving spouse in a qualified domestic trust. “(B) Property passing outside of probate estate.— If any property passes from the decedent to the surviving spouse of the decedent outside of the decedent’s probate estate, for purposes of subparagraph (A), such property shall be treated as passing to such spouse in a qualified domestic trust if such property is transferred to such a trust before the day on which the return of the tax imposed by section 2001 is made. “(3) Allowance of credit to certain spouses.— If— “(A) property passes to the surviving spouse of the decedent (hereinafter in this paragraph referred to as the ‘first decedent’), “(B) without regard to this subsection, a deduction would be allowable under subsection (a) with respect to such property, and “(C) such surviving spouse dies and the estate of such surviving spouse is subject to the tax imposed by section 2001, the Federal estate tax paid (or treated as paid under section 2056A(b)(6)) by the first decedent with respect to such property shall be allowed as a credit under section 2013 to the estate of such surviving spouse and the amount of such credit shall be determined under such section without regard to when the first decedent died.”Revenue Reconciliation Act of 1989
Pub. L. 101–239 § 7816(q) · 103 Stat. 2106
Inserted · 26 U.S.C. § 2056(b)(7)(C)
Pub. L. 101–239, § 7816(q), inserted “included in the gross estate of the decedent under section 2039” after “an annuity”
Source evidence
Code amendment note
Subsec. (b)(7)(C). Pub. L. 101–239, § 7816(q), inserted “included in the gross estate of the decedent under section 2039” after “an annuity”.Enacted provision · exact public law section
(q) Amendment Related to Section 6152 of the 1988 Act.— Subparagraph (C) of section 2056(b)(7) is amended by striking “an annuity” and inserting “an annuity included in the gross estate of the decedent under section 2039”.Revenue Reconciliation Act of 1989
Pub. L. 101–239 § 7815(d)(4)(A) · 103 Stat. 2106
Substituted · 26 U.S.C. § 2056(d)(2)(B)
Pub. L. 101–239, § 7815(d)(4)(A), substituted “Special rule” for “Property passing outside of probate estate” in heading
Amended · 26 U.S.C. § 2056(d)(2)(B)
Pub. L. 101–239, § 7815(d)(4)(A), amended text generally. Prior to amendment, text read as follows: “If any property passes from the decedent to the surviving spouse of the decedent outside of the decedent’s probate estate, for purposes of subparagraph (A), such property shall be treated as passing to such spouse in a qualified domestic trust if such property is transferred to such a trust before the day on which the return of the tax imposed by section 2001 is made.”
Source evidence
Code amendment note
Subsec. (d)(2)(B). Pub. L. 101–239, § 7815(d)(4)(A), substituted “Special rule” for “Property passing outside of probate estate” in heading and amended text generally. Prior to amendment, text read as follows: “If any property passes from the decedent to the surviving spouse of the decedent outside of the decedent’s probate estate, for purposes of subparagraph (A), such property shall be treated as passing to such spouse in a qualified domestic trust if such property is transferred to such a trust before the day on which the return of the tax imposed by section 2001 is made.”Enacted provision · exact public law section
(A) Subparagraph (B) of section 2056(d)(2) is amended to read as follows: “(B) Special rule.— If any property passes from the decedent Gifts and property. to the surviving spouse of the decedent, for purposes of subparagraph (A), such property shall be treated as passing to such spouse in a qualified domestic trust if— “(i) such property is transferred to such a trust before the date on which the return of the tax imposed by this chapter is made, or “(ii) such property is irrevocably assigned to such a trust under an irrevocable assignment made on or before such date which is enforceable under local law.”Revenue Reconciliation Act of 1989
Pub. L. 101–239 § 7815(d)(6) · 103 Stat. 2106
Substituted · 26 U.S.C. § 2056(d)(3)
Pub. L. 101–239, § 7815(d)(6), substituted “this chapter” for “section 2001” in subpar. (C)
Inserted · 26 U.S.C. § 2056(d)(3)
Pub. L. 101–239, § 7815(d)(6), inserted “and without regard to subsection (d)(3) of such section” after “first decedent died” in concluding provisions
Source evidence
Code amendment note
Subsec. (d)(3). Pub. L. 101–239, § 7815(d)(6), substituted “this chapter” for “section 2001” in subpar. (C) and inserted “and without regard to subsection (d)(3) of such section” after “first decedent died” in concluding provisions.Enacted provision · exact public law section
(6) Paragraph (3) of section 2056(d) is amended— (A) by striking “section 2001” and inserting “this chapter”, and (B) by inserting before the period at the end the following: “and without regard to subsection (d)(3) of such section”.Revenue Reconciliation Act of 1989
Pub. L. 101–239 § 7815(d)(8) · 103 Stat. 2106
Added · 26 U.S.C. § 2056(d)(4)
Pub. L. 101–239, § 7815(d)(8), added par. (4) relating to reformations permitted
Source evidence
Code amendment note
Subsec. (d)(4). Pub. L. 101–239, § 7815(d)(8), added par. (4) relating to reformations permitted.Enacted provision · exact public law section
(8) Subsection (d) of section 2056 is amended by adding at the end the following new paragraph: “(4) Reformations permitted.— “(A) In general.— In the case of any property with respect to which a deduction would be allowable under subsection (a) but for this subsection, the determination of whether a trust is a qualified domestic trust shall be made— “(i) as of the date on which the return of the tax imposed by this chapter is made, or “(ii) if a judicial proceeding is commenced on or before the due date (determined with regard to extensions) for filing such return to change such trust into a trust which is a qualified domestic trust, as of the time when the changes pursuant to such proceeding are made. “(B) Statute of limitations.— If a judicial proceeding described in subparagraph (A)(ii) is commenced with respect to any trust, the period for assessing any deficiency of tax attributable to any failure of such trust to be a qualified domestic trust shall not expire before the date 1 year after the date on which the Secretary is notified that the trust has been changed pursuant to such judicial proceeding or that such proceeding has been terminated.”Revenue Reconciliation Act of 1989
Pub. L. 101–239 § 7815(d)(5) · 103 Stat. 2106
Added · 26 U.S.C. § 2056(d)(4)
Pub. L. 101–239, § 7815(d)(5), added par. (4) relating to special rule where resident spouse becomes citizen
Target inherited from the preceding amendment note.
Source evidence
Code amendment note
Pub. L. 101–239, § 7815(d)(5), added par. (4) relating to special rule where resident spouse becomes citizen.Enacted provision · exact public law section
(5) Subsection (d) of section 2056 is amended by adding at the end the following new paragraph: “(4) Special rule where resident spouse becomes citizen.— Paragraph (1) shall not apply if— “(A) the surviving spouse of the decedent becomes a citizen of the United States before the day on which the return of the tax imposed by this chapter is made, and “(B) such spouse was a resident of the United States at all times after the date of the death of the decedent and before becoming a citizen of the United States.”Revenue Reconciliation Act of 1990
Pub. L. 101–508 § 11702(g)(5) · 104 Stat. 1388
Substituted · 26 U.S.C. § 2056(d)(3)
Pub. L. 101–508, § 11702(g)(5), substituted “section 2056A(b)(7)” for “section 2056A(b)(6)”
Source evidence
Code amendment note
Subsec. (d)(3). Pub. L. 101–508, § 11702(g)(5), substituted “section 2056A(b)(7)” for “section 2056A(b)(6)”.Enacted provision · exact public law section
(5) Paragraph (3) of section 2056(d) is amended by striking “section 2056A(b)(6)” and inserting “section 2056A(b)(7)”-Revenue Reconciliation Act of 1990
Pub. L. 101–508 § 11701 · 104 Stat. 1388
Redesignated · 26 U.S.C. § 2056(d)(4); 26 U.S.C. § 2056(d)(5)
Pub. L. 101–508, § 11701(l)(1), redesignated par. (4) relating to reformations permitted as par. (5)
Source evidence
Code amendment note
Subsec. (d)(4), (5). Pub. L. 101–508, § 11701(l)(1), redesignated par. (4) relating to reformations permitted as par. (5).Enacted provision · exact public law section
SEC. 11701. AMENDMENTS RELATED TO REVENUE RECONCILIATION ACT OF 1989. (a) Amendments Related to Section 7108.— (1) (A) Paragraph (2) of section 42(c) is amended by adding at the end thereof the following new sentence: “Such term does not include any building with respect to which moderate rehabilitation assistance is provided, at any time during the compliance period, under section 8(e)(2) of the United States Housing Act of 1937.” (B) Paragraph (1) of section 42(b) is amended by striking the last sentence. (2) Subclause (I) of section 42(d)(5)(C)(ii) is amended— (A) by inserting “which is designated by the Secretary of Housing and Urban Development and, for the most recent year for which census data are available on household income in such tract,” after “census tract”, and (B) by inserting before the period “for such year”. (3) (A) Clause (i) of section 42(g)(2)(D) is amended by inserting before the period “and such unit continues to be rent-re-stricted”. (B) In the case of a building to which (but for this subparagraph) the amendment made by subparagraph (A) does not apply, such amendment shall apply to— (i) determinations of qualified basis for taxable years beginning after the date of the enactment of this Act, and (ii) determinations of qualified basis for taxable years beginning on or before such date except that determinations for such taxable years shall be made without regard to any reduction in gross rent after August 3, 1990, for any period before August 4, 1990. (4) Clause (ii) of section 42(g)(2)(D) is amended by adding at the end thereof the following new sentence: “In the case of a project described in section 142(d)(4)(B), the preceding sentence shall be applied by substituting ‘170 percent’ for ‘140 percent’ and by substituting ‘any low-income unit in the building is occupied by a new resident whose income exceeds 40 percent of area median gross income’ for ‘any residential unit in the building (of a size comparable to, or smaller than, such unit) is occupied by a new resident whose income exceeds such income limitation’.” (5) (A) Subparagraph (A) of section 42(g)(3) is amended by striking “the 12-month period beginning on the date the building is placed in service” and inserting “the 1st year of the credit period for such building”. (B) In the case of a building to which the amendment made by subparagraph (A) does not apply, the period specified in section 42(g)(3)(A) of the Internal Revenue Code of 1986 (as in effect before the amendment made by subparagraph (A)) shall not expire before the close of the taxable year following the taxable year in which the building is placed in service. (6) (A) The second sentence of section 42(h)(3)(C) is amended by striking “the amount described in clause (i)” and inserting “the sum of the amounts described in clauses (i) and (iii)”. (B) Subclause (II) of section 42(h)(3)(D)(ii) is amended by striking “the amount described in clause (i)” and inserting “the sum of the amounts described in clauses (i) and (iii)”. (7) (A) Clause (i) of section 42(h)(6)(B) is amended by inserting before the comma “and which prohibits the actions described in subclauses (I) and (II) of subparagraph (E)(ii)”. (B) Clause (ii) of section 42(h)(6)(B) is amended by striking “requirement” and inserting “requirement and prohibitions”. (8) (A) Subparagraph (B) of section 42(h)(6) is amended by redesignating clauses (iii) and (iv) as clauses (iv) and (v), respectively, and by inserting after clause (ii) the following new clause: “(iii) which prohibits the disposition to any person of any portion of the building to which such agreement applies unless all of the building to which such agreement applies is disposed of to such person,”. (B) Paragraph (6) of section 42(h) is amended by striking subparagraph (J) and by redesignating subparagraphs (K) and (L) as subparagraphs (J) and (K), respectively. (C) Subclause (II) of section 42(h)(6)(E)(ii) is amended by inserting before the period “not otherwise permitted under this section”. (D) Subparagraph (F) of section 42(h)(6) is amended by inserting “the nonlowincome portion of the building for fair market value and” before “the low-income portion”. (9) Subclause (I) of section 42(h)(6)(E)(i) is amended by inserting before the comma “unless the Secretary determines that such acquisition is part of an arrangement with the taxpayer a purpose of which is to terminate such period”. (10) Paragraph (8) of section 42(i) is redesignated as paragraph (7). (11) Paragraph (2) of section 7108(r) of the Revenue Reconciliation Act of 1989 is amended by inserting before the period “but 26 USC 42 note. only with respect to bonds issued after such date”. (12) Paragraph (6) of section 7108(r) of the Revenue Reconciliation Act of 1989 is amended by inserting “after” after “issued”. (b) Amendments Related to Section 7202.— (1) Subparagraph (A) of section 163(e)(5) is amended by striking the last sentence and inserting the following: “For purposes of this paragraph, rules similar to the rules of subsection (i)(3)(B) shall apply in determining the amount of the original issue discount and when the original issue discount is paid.” (2) Paragraph (3) of section 163(i) is amended— (A) by striking “(or stock)” each place it appears in subparagraph (B), and (B) by adding at the end thereof the following new sentence: “Except for purposes of paragraph (1)(B), any reference to an obligation in subparagraph (B) of this paragraph shall be treated as including a reference to stock.” (c) Amendments Related to Section 7210.— (1) Subparagraph (C) of section 1630)(2) is amended by striking “less such” and inserting “reduced (but not below zero) by such”. (2) Clause (ii) of section 163(j)(2)(A) is amended by striking “and on such other days” and inserting “or on any other day”. (d) Amendments Related to Section 7211.— Clause (iii) of section 172(b)(l)(M) is amended— (1) by striking “a C corporation” in the material preceding subclause (I), (2) by striking “which acquires” in subclause (I) and inserting “a C corporation which acquires”, (3) by striking “a corporation” in subclause (II) and inserting “a C corporation”, and (4) by striking “any successor corporation” in subclause (III) and inserting “any C corporation which is a successor”. (e) Amendments Related to Section 7301.— (1) Paragraph (2) of section 4978B(e) is amended to read as follows: “(2) Section 133 securities.— The term ‘section 133 securities’ means employer securities acquired by an employee stock ownership plan in a transaction to which section 133 applied.” (2) Subsection (d) of section 4978B is amended by adding at the end thereof the following new paragraph: “(4) Coordination with other taxes.— This section shall not apply to any disposition which is subject to tax under section 4978 or section 4978A (as in effect on the day before the date of enactment of this section).” (f) Amendment Related to Section 7401.— Paragraph (2) of section 6038(e) is amended by adding at the end thereof the following new sentence: “In the case of a specified foreign corporation (as defined in section 898), the taxable year of such corporation shall be treated as its annual accounting period.” (g) Amendments Related to Section 7506.— (1) The material preceding subclause (1) in section 4682(d)(3)(B)(i) is amended by striking “or produced” and inserting “, produced, or imported”, (2) Subclause (I) of section 4682(d)(3)(B)(i) is amended to read as follows: “(I) the amount equal to the 1986 export percentage of the aggregate tax which would (but for this subsection and subsection (g)) be imposed by this subchapter with respect to the maximum quantity of ozonedeplet-ing chemicals permitted to be manufactured or produced by such person during such calendar year under regulations prescribed by the Environmental Protection Agency (other than chemicals with respect to which subclause (II) applies),”. (3) Subclause (II) of section 4682(d)(3)(B)(i) is amended by striking “tax imposed” and inserting “tax which would (but for this subsection and subsection (g)) be imposed”. (4) Clause (i) of section 4682(d)(3)(B) is amended by striking the period at the end of subclause (II) and inserting “, and” and by adding at the end thereof the following new subclause: “(III) the aggregate tax which was imposed by this subchapter with respect to ozone-depleting chemicals imported by such person during the calendar year.”. (5) The last sentence of clause (ii) of section 4682(d)(3)(B) is amended to read as follows: “The percentage determined under the preceding sentence shall be computed by taking into account the sum of such person’s direct 1986 exports (as determined by the Environmental Protection Agency) and such person’s indirect 1986 exports (as allocated to such person by such Agency in determining such person’s consumption and production rights for ozone-depleting chemicals).”. (h) Amendment Related to Section 7601.— Effective with respect to transfers after August 3, 1990, paragraph (3) of section 1031(f) is amended by striking “section 267(b)” and inserting “section 267(b) or 707(b)(D”. (i) Amendment Related to Section 7622.— Paragraph (4) of section 1253(d) is amended by striking “or any period of amortization under this section” and inserting “under this section or any period of amortization under this subtitle for any payment described in this section”. (j) Amendments Rented to Section 7652.— (1) Subclause (II) of section 148(f)(4)(B)(i) is amended to read as follows: “(II) the requirements of paragraph (2) are met with respect to amounts not required to be spent as provided in subclause (I) (other than earnings on amounts in any bona fide debt service fund).” (2) The last sentence of clause (i) of section 148(f)(4)(B) is amended by striking “replacement fund” and all that follows and inserting “replacement fund, and gross proceeds which arise after such 6 months and which were not reasonably anticipated as of the date of issuance, shall not be considered gross proceeds for purposes of subclause (I) only.” (3) Paragraph (4) of section 148(f) is amended— (A) by redesignating subparagraphs (C) and (D) as sub-paragraphs (D) and (E), respectively, and (B) by inserting after subparagraph (B) the following new subparagraph: “(C) Exception from rebate for certain proceeds to be used to finance construction expenditures.— “(i) In general.— In the case of a construction issue, paragraph (2) shall not apply to the available construction proceeds of such issue if the spending requirements of clause (ii) are met. “(ii) Spending requirements.— The spending requirements of this clause are met if at least— “(I) 10 percent of the available construction proceeds of the construction issue are spent for the governmental purposes of the issue within the 6-month period beginning on the date the bonds are issued, “(II) 45 percent of such proceeds are spent for such purposes within the 1-year period beginning on such date, “(III) 75 percent of such proceeds are spent for such purposes within the 18-month period beginning on such date, and “(IV) 100 percent of such proceeds are spent for such purposes within the 2-year period beginning on such date. “(iii) Exception for reasonable retainage.— The spending requirement of clause (ii)(IV) shall be treated as met if— “(I) such requirement would be met at the close of such 2-year period but for a reasonable retainage (not exceeding 5 percent of the available construction proceeds of the construction issue), and “(II) 100 percent of the available construction proceeds of the construction issue are spent for the governmental purposes of the issue within the 3-year period beginning on the date the bonds are issued. “(iv) Construction issue.— For purposes of this subparagraph, the term ‘construction issue’ means any issue if— “(I) at least 75 percent of the available construction proceeds of such issue are to be used for construction expenditures with respect to property which is to be owned by a governmental unit or a 501(c)(3) organization, and “(II) all of the bonds which are part of such issue are qualified 501(c)(3) bonds, bonds which are not private activity bonds, or private activity bonds issued to finance property to be owned by a governmental unit or a 501(c)(3) organization. For purposes of this subparagraph, the term ‘construction’ includes reconstruction and rehabilitation, and rules similar to the rules of section 142(b)(l)(B) shall apply. ‘(v) Portions of issues used for construction.— If— “(I) all of the construction expenditures to be financed by an issue are to be financed from a portion thereof, and “(II) the issuer elects to treat such portion as a construction issue for purposes of this subparagraph, then, for purposes of this subparagraph and subparagraph (B), such portion shall be treated as a separate issue. (vi) Available construction proceeds.— For purposes of this subparagraph— “(I) In general.— The term ‘available construction proceeds’ means the amount equal to the issue price (within the meaning of sections 1273 and 1274) of the construction issue, increased by earnings on the issue price, earnings on amounts in any reasonably required reserve or replacement fund not funded from the issue, and earnings on all of the foregoing earnings, and reduced by the amount of the issue price in any reasonably required re-serve or replacement fund and the issuance costs financed by the issue. “(II) Earnings on reserve included only for certain periods.— The term ‘available construction proceeds’ shall not include amounts earned on any reasonably required reserve or replacement fund after the earlier of the close of the 2-year period described in clause (ii) or the date the construction is substantially completed. “(III) Payments on acquired purpose obligations excluded.— The term ‘available construction proceeds’ shall not include payments on any obligation acquired to carry out the governmental purposes of the issue and shall not include earnings on such payments. “(IV) Election to rebate on earnings on reserve.— At the election of the issuer, the term ‘available construction proceeds’ shall not include earnings on any reasonably required reserve or replacement fund. “(vii) Election to pay penalty in lieu of rebate.— “(I) In general.— At the election of the issuer, paragraph (2) shall not apply to available construction proceeds which do not meet the spending requirements of clause (ii) if the issuer pays a penalty, with respect to each 6-month period after the date the bonds were issued, equal to 116 per-cent of the amount of the available construction proceeds of the issue which, as of the close of such 6-month period, is not spent as required by clause (ii). “(II) Termination.— The penalty imposed by this clause shall cease to apply only as provided in clause (viii) or after the latest maturity date of any bond in the issue (including any refunding bond with respect thereto). “(viii) Election to terminate 1 ½ percent penalty.— At the election of the issuer (made not later than 90 days after the earlier of the end of the initial temporary period or the date the construction is substantially completed), the penalty under clause (vii) shall not apply to any 6-month period after the initial temporary period under subsection (c) if the requirements of subclauses (I), (II), and (III) are met. “(I) 3 percent penalty.— The requirement of this subclause is met if the issuer pays a penalty equal to 3 percent of the amount of available construction proceeds of the issue which is not spent for the governmental purposes of the issue as of the close of such initial temporary period multi-plied by the number of years (including fractions thereof) in the initial temporary period. “(II) Yield restriction at close of temporary period.— The requirement of this subclause is met if the amount of the available construction proceeds of the issue which is not spent for the governmental purposes of the issue as of the close of such initial temporary period is invested at a yield not exceeding the yield on the issue or which is in-vested in any tax-exempt bond which is not investment property. “(III) Redemption of bonds at earliest call date.— The requirement of this subclause is met if the amount of the available construction proceeds of the issue which is not spent for the governmental purposes of the issue as of the earliest date on which bonds may be redeemed is used to redeem bonds on such date. “(ix) Election to terminate 1 ½ percent penalty before end of temporary period.— If— “(I) the construction to be financed by a construction issue is substantially completed before the end of the initial temporary period, “(II) the issuer identifies an amount of available construction proceeds which will not be spent for the governmental purposes of the issue, “(III) the issuer has made the election under clause (viii), and “(IV) the issuer makes an election under this clause before the close of the initial temporary period and not later than 90 days after the date the construction is substantially completed, then clauses (vii) and (viii) shall be applied to the available construction proceeds so identified as if the initial temporary period ended as of the date the election is made. “(x) Failure to pay penalties.— In the case of a failure (which is not due to willful neglect) to pay any penalty required to be paid under clause (vii) or (viii) in the amount or at the time prescribed therefor, the Secretary may treat such failure as not occurring if, in addition to paying such penalty, the issuer pays a penalty equal to the sum of— “(I) 50 percent of the amount which was not paid in accordance with clauses (vii) and (viii), plus “(II) interest (at the underpayment rate established under section 6621) on the portion of the amount which was not paid on the date required for the period beginning on such date. The Secretary may waive all or any portion of the penalty under this clause. Bonds which are part of an issue with respect to which there is a failure to pay the amount required under this clause (and any refunding bond with respect thereto) shall be treated as not being, and as never having been, tax-exempt bonds. “(xi) Election for pooled financing bonds.— At the election of the issuer of an issue the proceeds of which are to be used to make or finance loans (other than nonpurpose investments) to 2 or more persons, the periods described in clauses (ii) and (iii) shall begin on— “(I) the date the loan is made, in the case of loans made within the 1-year period after the date the bonds are issued, and “(II) the date following such 1-year period, in the case of loans made after such 1-year period. If such an election applies to an issue, the requirements of paragraph (2) shall apply to amounts earned before the beginning of the periods determined under the preceding sentence. “(xii) Payments of principal not to affect requirements.— For purposes of this subparagraph, payments of principal on the bonds which are part of the construction issue shall not be treated as an expenditure of the available construction proceeds of the issue. “(xiii) Refunding bonds.— “(I) In general.— Except as provided in this clause, clause (vii)(II), and the last sentence of clause (x), this subparagraph shall not apply to any refunding bond and no proceeds of a refunded bond shall be treated for purposes of this subparagraph as proceeds of a refunding bond. “(II) Determination of construction portion of issue.— For purposes of clause (v), any portion of an issue which is used to refund any issue (or portion thereof) shall be treated as a separate issue. “(III) Coordination with rebate requirement on refunding bonds.— The requirements of paragraph (2) shall be treated as met with respect to earnings for any period if a penalty is paid under clause (vii) or (viii) with respect to such earnings for such period. “(xiv) Determination of initial temporary period.— For purposes of this subpargraph, the end of the initial temporary period shall be determined without regard to section 149(d)(3)(A)(iv). “(xv) Elections.— Any election under this subparagraph (other than clauses (viii) and (ix)) shall be made on or before the date the bonds are issued; and, once made, shall be irrevocable. “(xvi) Time for payment of penalties.— Any penalty under this subparagraph shall be paid to the United States not later than 90 days after the period to which the penalty relates.” (4) Clause (iv) of section 148(f)(4)(B) is amended to read as follows: “(iv) Payments of principal not to affect requirements.— For purposes of this subparagraph, payments of principal on the bonds which are part of an issue shall not be treated as expended for the governmental purposes of the issue.” (5) Subparagraph (D) of section 148(c)(2) is amended— (A) by striking “subsection (f)(4)(B)(iv)(IV)” and inserting “subsection (f)(4)(C)(iv)”, and (B) by striking “subsection (f)(4)(B)(ivXVIII)” and inserting “subsection (f)(4)(C)(V)”. (6) Subsection (c) of section 7652 of the 1989 Act is amended 26 USC 148. by striking “Subparagraph (A) of section 148(c)(2)” and inserting “Section 148(c)(2)”. (7) In the case of a bond issued before the date of the enactment 26 USC 148 note. of this Act, the period for making the election under section 148(f)(4)(CXViii) of the Internal Revenue Code of 1986 (as added by this subsection) shall not expire before the date which is 180 days after such date of enactment. (8) Section 148(f)(4)(C)(xiii)(n) of such Code (as added by this 26 USC 148 note. subsection) shall apply only to refunding bonds issued after August 3, 1990. (k) Amendment Related to Section 7811.— The second sentence of section 403(b)(12)(A) is amended by inserting “involving a one-time irrevocable election” after “similar arrangement”. (l) Amendments Related to Section 7815.— (1) Subsection (d) of section 2056 is amended by redesignating the paragraph relating to reformations permitted as paragraph (5). _ (2) The period during which a proceeding may be commenced 26 USC 2056 note. under section 2056(d)(5)(A)(ii) of the Internal Revenue Code of 1986 (as redesignated by paragraph (1)) shall not expire before the date 6 months after the date of the enactment of this Act. (3) Paragraph (16) of section 7815(d) of the Revenue Reconciliation Act of 1989 is amended by inserting “(or would have been 26 USC 2040 note. so treated if the donor were a citizen of the United States)” after “of such Code”. (m) Amendment Related to Section 7881.— Paragraph (13) of section 4975(d) is amended by inserting before the semicolon at the end thereof the following: “or which is exempt from section 406 of such Act by reason of section 408(b) of such Act”. (n) Effective Date.— Except as otherwise provided in this section, any amendment made by this section 26 USC 42 note. shall take effect as if included in the provision of the Revenue Reconciliation Act of 1989 to which such amendment relates.Energy Policy Act of 1992
Pub. L. 102–486 title XIX § 1941(a) · 106 Stat. 2776
Added · 26 U.S.C. § 2056(b)(10)
Pub. L. 102–486 added par. (10)
Source evidence
Code amendment note
Subsec. (b)(10). Pub. L. 102–486 added par. (10).Enacted provision · exact public law section
(a) Estate Tax.— Subsection (b) of section 2056 (relating to limitation in case of life estate or other terminable interest) is amended by adding at the end thereof the following new paragraph: “(10) Specific portion.— For purposes of paragraphs (5), (6), and (7)(B)(iv), the term ‘specific portion’ only includes a portion determined on a fractional or percentage basis.”Pub. L. 105–34 § 1311(a) · 111 Stat. 788
Inserted · 26 U.S.C. § 2056(b)(7)(C)
Pub. L. 105–34, § 1311(a), inserted “(or, in the case of an interest in an annuity arising under the community property laws of a State, included in the gross estate of the decedent under section 2033)” after “section 2039”
Source evidence
Code amendment note
Subsec. (b)(7)(C). Pub. L. 105–34, § 1311(a), inserted “(or, in the case of an interest in an annuity arising under the community property laws of a State, included in the gross estate of the decedent under section 2033)” after “section 2039”.Enacted provision · exact public law section
(a) In General.— Subparagraph (C) of section 2056(b)(7) is amended by inserting “(or, in the case of an interest in an annuity arising under the community property laws of a State, included in the gross estate of the decedent under section 2033)” after “section 2039”.Effective date note
Pub. L. 105–34, title XIII, § 1311(b), Aug. 5, 1997, 111 Stat. 1044, provided that: “The amendment made by this section [amending this section] shall apply to estates of decedents dying after the date of the enactment of this Act [Aug. 5, 1997].” Amendment by section 1530(c)(8) of Pub. L. 105–34 applicable to transfers made by trusts to, or for the use of, an employee stock ownership plan after Aug. 5, 1997, see section 1530(d) of Pub. L. 105–34, set out as a note under section 401 of this title.Pub. L. 105–34 § 1530(c)(8) · 111 Stat. 788
Amended · 26 U.S.C. § 2056(b)(8)
Pub. L. 105–34, § 1530(c)(8), amended par. (8) generally. Prior to amendment, par. (8) read as follows:
Source evidence
Code amendment note
Subsec. (b)(8). Pub. L. 105–34, § 1530(c)(8), amended par. (8) generally. Prior to amendment, par. (8) read as follows:“(8) Special rule for charitable remainder trusts.— “(A) In general.—If the surviving spouse of the decedent is the only noncharitable beneficiary of a qualified charitable remainder trust, paragraph (1) shall not apply to any interest in such trust which passes or has passed from the decedent to such surviving spouse. “(B) Definitions.—For purposes of subparagraph (A)— “(i) Noncharitable beneficiary.—The term ‘noncharitable beneficiary’ means any beneficiary of the qualified charitable remainder trust other than an organization described in section 170(c). “(ii) Qualified charitable remainder trust.—The term ‘qualified charitable remainder trust’ means a charitable remainder annuity trust or charitable remainder unitrust (described in section 664).”
Enacted provision · exact public law section
(8) Paragraph (8) of section 2056(b) is amended to read as follows: “(8) Special rule for charitable remainder trusts.— “(A) In general.— If the surviving spouse of the decedent is the only beneficiary of a qualified charitable remainder trust who is not a charitable beneficiary nor an ESOP beneficiary, paragraph (1) shall not apply to any interest in such trust which passes or has passed from the decedent to such surviving spouse. “(B) Definitions.— For purposes of subparagraph (A)— “(i) Charitable beneficiary.— The term ‘charitable beneficiary’ means any beneficiary which is an organization described in section 170(c). “(ii) ESOP beneficiary.— The term ‘ESOP beneficiary’ means any beneficiary which is an employee stock ownership plan (as defined in section 4975(e)(7)) that holds a remainder interest in qualified employer securities (as defined in section 664(g)(4)) to be transferred to such plan in a qualified gratuitous transfer (as defined in section 664(g)(1)). “(iii) Qualified charitable remainder trust.— The term ‘qualified charitable remainder trust’ means a charitable remainder annuity trust or a charitable remainder unitrust (described in section 664).”.Effective date note
Pub. L. 105–34, title XIII, § 1311(b), Aug. 5, 1997, 111 Stat. 1044, provided that: “The amendment made by this section [amending this section] shall apply to estates of decedents dying after the date of the enactment of this Act [Aug. 5, 1997].” Amendment by section 1530(c)(8) of Pub. L. 105–34 applicable to transfers made by trusts to, or for the use of, an employee stock ownership plan after Aug. 5, 1997, see section 1530(d) of Pub. L. 105–34, set out as a note under section 401 of this title.
30 of 31 references resolved to an enrolled provision · 1 partial
Editorial Notes
Amendments1966–1997 · 11 rounds
1997
Subsec. (b)(7)(C). Pub. L. 105–34, § 1311(a), inserted “(or, in the case of an interest in an annuity arising under the community property laws of a State, included in the gross estate of the decedent under section 2033)” after “section 2039”.
Subsec. (b)(8). Pub. L. 105–34, § 1530(c)(8), amended par. (8) generally. Prior to amendment, par. (8) read as follows:
“(8) Special rule for charitable remainder trusts.—
“(A) In general.—If the surviving spouse of the decedent is the only noncharitable beneficiary of a qualified charitable remainder trust, paragraph (1) shall not apply to any interest in such trust which passes or has passed from the decedent to such surviving spouse.
“(B) Definitions.—For purposes of subparagraph (A)—
“(i) Noncharitable beneficiary.—The term ‘noncharitable beneficiary’ means any beneficiary of the qualified charitable remainder trust other than an organization described in section 170(c).
“(ii) Qualified charitable remainder trust.—The term ‘qualified charitable remainder trust’ means a charitable remainder annuity trust or charitable remainder unitrust (described in section 664).”
1992
Subsec. (b)(10). Pub. L. 102–486 added par. (10).
1990
Subsec. (d)(3). Pub. L. 101–508, § 11702(g)(5), substituted “section 2056A(b)(7)” for “section 2056A(b)(6)”.
Subsec. (d)(4), (5). Pub. L. 101–508, § 11701(l)(1), redesignated par. (4) relating to reformations permitted as par. (5).
1989
Subsec. (b)(7)(C). Pub. L. 101–239, § 7816(q), inserted “included in the gross estate of the decedent under section 2039” after “an annuity”.
Subsec. (d)(2)(B). Pub. L. 101–239, § 7815(d)(4)(A), substituted “Special rule” for “Property passing outside of probate estate” in heading and amended text generally. Prior to amendment, text read as follows: “If any property passes from the decedent to the surviving spouse of the decedent outside of the decedent’s probate estate, for purposes of subparagraph (A), such property shall be treated as passing to such spouse in a qualified domestic trust if such property is transferred to such a trust before the day on which the return of the tax imposed by section 2001 is made.”
Subsec. (d)(3). Pub. L. 101–239, § 7815(d)(6), substituted “this chapter” for “section 2001” in subpar. (C) and inserted “and without regard to subsection (d)(3) of such section” after “first decedent died” in concluding provisions.
Subsec. (d)(4). Pub. L. 101–239, § 7815(d)(8), added par. (4) relating to reformations permitted.
Pub. L. 101–239, § 7815(d)(5), added par. (4) relating to special rule where resident spouse becomes citizen.
1988
Subsec. (b)(7)(C). Pub. L. 100–647, § 6152(a), added subpar. (C).
Subsec. (d). Pub. L. 100–647, § 5033(a)(1), added subsec. (d).
1984
Subsec. (b)(7)(B)(ii)(I). Pub. L. 98–369 inserted “, or has a usufruct interest for life in the property”.
1983
Subsec. (b)(7)(B)(ii). Pub. L. 97–448, § 104(a)(8), inserted provision that an annuity shall be treated in a manner similar to an income interest in property (regardless of whether the property from which the annuity is payable can be separately identified).
Subsec. (b)(9). Pub. L. 97–448, § 104(a)(2)(A), added par. (9).
1981
Subsec. (a). Pub. L. 97–34, § 403(a)(1)(B), substituted “subsection (b)” for “subsections (b) and (c)”.
Subsec. (b)(7), (8). Pub. L. 97–34, § 403(d)(1), added pars. (7) and (8).
Subsecs. (c), (d). Pub. L. 97–34, § 403(a)(1)(A), redesignated subsec. (d) as (c) and struck out former subsec. (c) relating to limitation on aggregate of deductions.
1978
Subsec. (c)(1)(B). Pub. L. 95–600 inserted in cl. (ii) “required to be included in a gift tax return” after “with respect to any gift” and inserted following cl. (ii) “For purposes of this subparagraph, a gift which is includible in the gross estate of the donor by reason of section 2035 shall not be taken into account”.
1976
Subsec. (a). Pub. L. 94–455, § 2009(b)(4)(E), substituted “subsections (b) and (c)” for “subsections (b), (c), and (d)”.
Subsec. (c)(1). Pub. L. 94–455, § 2002(a), designated existing provisions as subpar. (A), substituted provisions that the aggregate amount of the deductions allowed under this section (computed without regard to this subsection) shall not exceed the greater of $250,000 or 50 percent of the value of the adjusted gross estate as defined in par. (2) for provisions that the aggregate amount of the deductions allowed under this section (computed without regard to this subsection) shall not exceed 50 percent of the value of the adjusted gross estate as defined in par. (2), and added subpars. (B) and (C).
Subsec. (c)(2)(B). Pub. L. 94–455, § 1902(a)(12)(A), struck out “Territory,” after “State,” in provisions preceding cl. (i).
Subsecs. (d), (e). Pub. L. 94–455, § 2009(b)(4)(D), redesignated subsec. (e) as (d). Former subsec. (d), which related to disclaimers by the surviving spouse or by other persons, was struck out.
1966
Subsec. (d)(2). Pub. L. 89–621 provided that if the disclaimer is made by the person before the date prescribed for the filing of the estate tax return and if the person does not accept the interest before making the disclaimer, the interest shall, for purposes of this section, be considered as passing from the decedent to the surviving spouse.
Statutory Notes and Related Subsidiaries
Effective Date of 1997 Amendment
Pub. L. 105–34, title XIII, § 1311(b), , 111 Stat. 1044, provided that: “The amendment made by this section [amending this section] shall apply to estates of decedents dying after the date of the enactment of this Act [].”
Amendment by section 1530(c)(8) of Pub. L. 105–34 applicable to transfers made by trusts to, or for the use of, an employee stock ownership plan after , see section 1530(d) of Pub. L. 105–34, set out as a note under section 401 of this title.
Effective Date of 1992 Amendment
Pub. L. 102–486, title XIX, § 1941(c), , 106 Stat. 3036, provided that:
“(1) Subsection (a).—
“(A) In general.—
Except as provided in subparagraph (B), the amendment made by subsection (a) [amending this section] shall apply to the estates of decedents dying after the date of the enactment of this Act [].
“(B) Exception.—
The amendment made by subsection (a) shall not apply to any interest in property which passes (or has passed) to the surviving spouse of the decedent pursuant to a will (or revocable trust) in existence on the date of the enactment of this Act if—
“(i) the decedent dies on or before the date 3 years after such date of enactment, or
“(ii) the decedent was, on such date of enactment, under a mental disability to change the disposition of his property and did not regain his competence to dispose of such property before the date of his death.
The preceding sentence shall not apply if such will (or revocable trust) is amended at any time after such date of enactment in any respect which will increase the amount of the interest which so passes or alters the terms of the transfer by which the interest so passes.
“(2) Subsection (b).—
The amendments made by subsection (b) [amending section 2523 of this title] shall apply to gifts made after the date of the enactment of this Act [].”
Effective Date of 1990 Amendment
Amendment by section 11701(l)(1) of Pub. L. 101–508 effective, except as otherwise provided, as if included in the provision of the Revenue Reconciliation Act of 1989, Pub. L. 101–239, title VII, to which such amendment relates, see section 11701(n) of Pub. L. 101–508, set out as a note under section 42 of this title.
Amendment by section 11702(g)(5) of Pub. L. 101–508 effective as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100–647, to which such amendment relates, see section 11702(j) of Pub. L. 101–508, set out as a note under section 59 of this title.
Effective Date of 1989 Amendment
Pub. L. 101–239, title VII, § 7815(d)(4)(B), , 103 Stat. 2415, provided that: “In the case of the estate of a decedent dying before the date of the enactment of this Act [], the period during which the transfer (or irrevocable assignment) referred to in section 2056(d)(2)(B) of the Internal Revenue Code of 1986 (as amended by subparagraph (A)) may be made shall not expire before the date 1 year after such date of enactment.”
Amendment by Pub. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100–647, to which such amendment relates, see section 7817 of Pub. L. 101–239, set out as a note under section 1 of this title.
Effective Date of 1988 Amendment
Pub. L. 100–647, title V, § 5033(d)(1), , 102 Stat. 3673, provided that: “The amendments made by subsections (a) and (c) [enacting section 2056A of this title and amending this section and section 2106 of this title] shall apply to estates of the decedents dying after the date of the enactment of this Act [].”
Pub. L. 100–647, title VI, § 6152(c), , 102 Stat. 3725, provided that:
“(1) In general.—
Except as otherwise provided in this subsection—
“(A) the amendment made by subsection (a) [amending this section] shall apply with respect to decedents dying after , and
“(B) the amendment made by subsection (b) [amending section 2523 of this title] shall apply to transfers after .
“(2) Not to apply to extent inconsistent with prior return.—
In the case of any estate or gift tax return filed before the date of the enactment of this Act [], the amendments made by this section [amending this section and section 2523 of this title] shall not apply to the extent such amendments would be inconsistent with the treatment of the annuity on such return unless the executor or donor (as the case may be) otherwise elects under this paragraph before the day 2 years after the date of the enactment of this Act.
“(3) Extension of time for election out.—
The time for making an election under section 2056(b)(7)(C)(ii) or 2523(f)(6)(B) of the 1986 Code (as added by this subsection) shall not expire before the day 2 years after the date of the enactment of this Act (and, if such election is made within the time permitted under this paragraph, the requirement of such section 2056(b)(7)(C)(ii) that it be made on the return shall not apply).”
Effective Date of 1984 Amendment
Amendment by Pub. L. 98–369 effective as if included in the amendment made by section 403 of the Economic Recovery Tax Act of 1981 [Pub. L. 97–34, see Effective Date of 1981 Amendment note below], see section 1027(c) of Pub. L. 98–369, set out as a note under section 2053 of this title.
Effective Date of 1983 Amendment
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.
Effective Date of 1981 Amendment
Pub. L. 97–34, title IV, § 403(e), , 95 Stat. 305, as amended by Pub. L. 97–448, title I, § 104(a)(10), , 96 Stat. 2381; Pub. L. 99–514, § 2, , 100 Stat. 2095, provided that:
“(1) Except as otherwise provided in this subsection, the amendments made by this section [enacting sections 2044 and 2207A of this title, amending this section and sections 691, 2012, 2035, 2040, 2045, 2046, 2519, 2523, 2602, and 6019 of this title, and repealing sections 2515 and 2515A of this title] shall apply to the estates of decedents dying after .
“(2) The amendments made by paragraphs (1), (2), and (3)(A) of subsection (b) [amending sections 2523 and 6019 of this title], subparagraphs (B) and (C) of subsection (c)(3) [amending section 6019 of this title and repealing sections 2515 and 2515A of this title], and paragraphs (2) and (3)(B) of subsection (d), and paragraph (4)(A) of subsection (d) (to the extent related to the tax imposed by chapter 12 of the Internal Revenue Code of 1986 [formerly I.R.C. 1954]) [enacting sections 2207A and 2519 of this title and amending section 2523 of this title] shall apply to gifts made after .
“(3) If—
“(A) the decedent dies after ,
“(B) by reason of the death of the decedent property passes from the decedent or is acquired from the decedent under a will executed before the date which is 30 days after the date of the enactment of this Act [], or a trust created before such date, which contains a formula expressly providing that the spouse is to receive the maximum amount of property qualifying for the marital deduction allowable by Federal law,
“(C) the formula referred to in subparagraph (B) was not amended to refer specifically to an unlimited marital deduction at any time after the date which is 30 days after the date of enactment of this Act [], and before the death of the decedent, and
“(D) the State does not enact a statute applicable to such estate which construes this type of formula as referring to the marital deduction allowable by Federal law as amended by subsection (a),
then the amendment made by subsection (a) shall not apply to the estate of such decedent.”
Effective Date of 1978 Amendment
Pub. L. 95–600, title VII, § 702(g)(3), , 92 Stat. 2930, provided that: “The amendment made by this subsection [amending this section] shall apply to the estates of decedents dying after .”
Effective Date of 1976 Amendment
Amendment by section 1902(a)(12)(A) of Pub. L. 94–455 applicable to estates of decedents dying after , see section 1902(c)(1) of Pub. L. 94–455, set out as a note under section 2012 of this title.
Pub. L. 94–455, title XX, § 2002(d)(1), , 90 Stat. 1856, provided that:
“(1) (A) Except as provided in subparagraph (B), the amendment made by subsection (a) [amending this section] shall apply with respect to the estates of decedents dying after .
“(B) If—
“(i) the decedent dies after , and before ,
“(ii) by reason of the death of the decedent property passes from the decedent or is acquired from the decedent under a will executed before , or a trust created before such date, which contains a formula expressly providing that the spouse is to receive the maximum amount of property qualifying for the marital deduction allowable by Federal law,
“(iii) the formula referred to in clause (ii) was not amended at any time after , and before the death of the decedent, and
“(iv) the State does not enact a statute applicable to such estate which construes this type of formula as referring to the marital deduction allowable by Federal law as amended by subsection (a),
then the amendment made by subsection (a) shall not apply to the estate of such decedent.”
Amendment by section 2009(b)(4)(D), (E) of Pub. L. 94–455 applicable with respect to transfers creating an interest in person disclaiming made after , see section 2009(e)(2) of Pub. L. 94–455, set out as an Effective Date note under section 2518 of this title.
Effective Date of 1966 Amendment
Pub. L. 89–621, § 1(b), , 80 Stat. 872, provided that: “The amendment made by subsection (a) [amending this section] shall apply with respect to estates of decedents dying on or after the date of the enactment of this Act [].”
Commencement of Judicial Proceeding To Reform Trust
Pub. L. 101–508, title XI, § 11701(l)(2), , 104 Stat. 1388–513, provided that: “The period during which a proceeding may be commenced under section 2056(d)(5)(A)(ii) of the Internal Revenue Code of 1986 (as redesignated by paragraph (1)) shall not expire before the date 6 months after the date of the enactment of this Act [].”
Application of Amendments by Section 5033 of Pub. L. 100–647 to Estates of, or Gifts by, Noncitizen and Nonresident Individuals
Pub. L. 101–239, title VII, § 7815(d)(14), , 103 Stat. 2418, provided that: “In the case of the estate of, or gift by, an individual who was not a citizen or resident of the United States but was a resident of a foreign country with which the United States has a tax treaty with respect to estate, inheritance, or gift taxes, the amendments made by section 5033 of the 1988 Act [Pub. L. 100–647, enacting section 2056A of this title and amending this section and sections 2106 and 2523 of this title] shall not apply to the extent such amendments would be inconsistent with the provisions of such treaty relating to estate, inheritance, or gift tax marital deductions. In the case of the estate of an individual dying before the date 3 years after the date of the enactment of this Act [], or a gift by an individual before the date 3 years after the date of the enactment of this Act, the requirement of the preceding sentence that the individual not be a citizen or resident of the United States shall not apply.”
Disclaimer of Interest Arising From Estates of Persons Dying Before Oct. 4, 1966, Having Estate Tax Return Filing Date On or After Jan. 1, 1965
Pub. L. 89–621, § 1(c), , 80 Stat. 872, provided that in the case of a decedent dying before , for which the date prescribed for filing estate tax return was on or after , and as a result of a disclaimer, the surviving spouse became entitled to receive such interest, then such interest was to be considered as having passed from the decedent to the surviving spouse under certain conditions, with a limit on the amount of deductions allowed.
Credits
1954–1997 · 12 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 392
- 1966Pub. L. 89–621, § 1(a), , 80 Stat. 872
- 1976Pub. L. 94–455, title XIX, § 1902(a)(12)(A), title XX, §§ 2002(a), 2009(b)(4)(D), (E), , 90 Stat. 1805, 1854, 1894
- 1978Pub. L. 95–600, title VII, § 702(g)(1), (2), , 92 Stat. 2930
- 1981Pub. L. 97–34, title IV, § 403(a)(1), (d)(1), , 95 Stat. 301, 302
- 1983Pub. L. 97–448, title I, § 104(a)(2)(A), (8), , 96 Stat. 2380, 2381
- 1984Pub. L. 98–369, div. A, title X, § 1027(a), , 98 Stat. 1031
- 1988Pub. L. 100–647, title V, § 5033(a)(1), title VI, § 6152(a), , 102 Stat. 3670, 3725
- 1989Pub. L. 101–239, title VII, § 7815(d)(4)(A), (5), (6), (8), 7816(q), , 103 Stat. 2415, 2416, 2423
- 1990Pub. L. 101–508, title XI, §§ 11701(l)(1), 11702(g)(5), , 104 Stat. 1388–513, 1388–516
- 1992Pub. L. 102–486, title XIX, § 1941(a), , 106 Stat. 3036
- 1997Pub. L. 105–34, title XIII, § 1311(a), title XV, § 1530(c)(8), , 111 Stat. 1044, 1078.
Show as published
(Aug. 16, 1954, ch. 736, 68A Stat. 392; Pub. L. 89–621, § 1(a), , 80 Stat. 872; Pub. L. 94–455, title XIX, § 1902(a)(12)(A), title XX, §§ 2002(a), 2009(b)(4)(D), (E), , 90 Stat. 1805, 1854, 1894; Pub. L. 95–600, title VII, § 702(g)(1), (2), , 92 Stat. 2930; Pub. L. 97–34, title IV, § 403(a)(1), (d)(1), , 95 Stat. 301, 302; Pub. L. 97–448, title I, § 104(a)(2)(A), (8), , 96 Stat. 2380, 2381; Pub. L. 98–369, div. A, title X, § 1027(a), , 98 Stat. 1031; Pub. L. 100–647, title V, § 5033(a)(1), title VI, § 6152(a), , 102 Stat. 3670, 3725; Pub. L. 101–239, title VII, § 7815(d)(4)(A), (5), (6), (8), 7816(q), , 103 Stat. 2415, 2416, 2423; Pub. L. 101–508, title XI, §§ 11701(l)(1), 11702(g)(5), , 104 Stat. 1388–513, 1388–516; Pub. L. 102–486, title XIX, § 1941(a), , 106 Stat. 3036; Pub. L. 105–34, title XIII, § 1311(a), title XV, § 1530(c)(8), , 111 Stat. 1044, 1078.)