Effective Date of 1978 Amendment
[Pub. L. 95–600, title VII, § 702(r)(5)], Nov. 6, 1978, [92 Stat. 2939], provided that: “The amendments made by this subsection [amending this section and sections 1016, 6324B, and 6698A of this title] shall apply to estates of decedents dying after December 31, 1976.”