2001—Subsec. (b)(10)(A). Pub. L. 107–16 struck out “2011,” before “2014,” and inserted “2058,” after “2056,”.
1997—Subsec. (a)(1)(A). Pub. L. 105–34, § 1314(a), inserted “except as provided in regulations prescribed by the Secretary,” before “requires”.
Subsec. (c)(3). Pub. L. 105–34, § 1312(a), added par. (3).
1990—Subsec. (a)(1). Pub. L. 101–508, § 11702(g)(2)(A), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “the trust instrument requires that at least 1 trustee of the trust be an individual citizen of the United States or a domestic corporation and that no distribution from the trust may be made without the approval of such a trustee,”.
Subsec. (b)(2)(B)(ii). Pub. L. 101–508, § 11704(a)(15), substituted “therefor” for “therefore” in concluding provisions.
Subsec. (b)(10)(A). Pub. L. 101–508, § 11702(g)(4), substituted “section 2011, 2014, 2032” for “section 2032”.
Subsec. (b)(14), (15). Pub. L. 101–508, § 11702(g)(2)(B), added pars. (14) and (15).
Subsec. (d). Pub. L. 101–508, § 11702(g)(3)(A), inserted at end “No election may be made under this section on any return if such return is filed more than one year after the time prescribed by law (including extensions) for filing such return.”
1989—Subsec. (a)(1). Pub. L. 101–239, § 7815(d)(7)(A)(i), amended par. (1) generally. Prior to amendment, par. (1) read as follows: “the trust instrument requires that all trustees of the trust be individual citizens of the United States or domestic corporations,”.
Subsec. (a)(2) to (4). Pub. L. 101–239, § 7815(d)(7)(A)(ii), redesignated pars. (3) and (4) as (2) and (3), respectively, and struck out former par. (2) which read as follows: “the surviving spouse of the decedent is entitled to all the income from the property in such trust, payable annually or at more frequent intervals,”.
Subsec. (b)(1)(A). Pub. L. 101–239, § 7815(d)(7)(C), struck out “other than a distribution of income required under subsection (a)(2)” after “qualified domestic trust”.
Subsec. (b)(2)(B)(ii). Pub. L. 101–239, § 7815(d)(11), inserted “(with interest)” after “credit or refund”.
Subsec. (b)(2)(C). Pub. L. 101–239, § 7815(d)(12), added subpar. (C).
Subsec. (b)(3). Pub. L. 101–239, § 7815(d)(7)(B), added par. (3). Former par. (3) redesignated (4).
Subsec. (b)(4). Pub. L. 101–239, § 7815(d)(7)(D), amended par. (4) generally. Prior to amendment, par. (4) read as follows: “If any person other than an individual citizen of the United States or a domestic corporation becomes a trustee of a qualified domestic trust (or such trust ceases to meet the requirements of subsection (a)(3)), the tax imposed by paragraph (1) shall apply as if the surviving spouse died on the date on which such person became such a trustee or the date of such cessation, as the case may be.”
Pub. L. 101–239, § 7815(d)(7)(B), redesignated par. (3) as (4). Former par. (4) redesignated (5).
Subsec. (b)(5). Pub. L. 101–239, § 7815(d)(15), amended par. (5) generally. Prior to amendment, par. (5) read as follows: “The estate tax imposed by paragraph (1) shall be due and payable on the 15th day of the 4th month following the calendar year in which the taxable event occurs.”
Pub. L. 101–239, § 7815(d)(7)(B), redesignated par. (4) as (5). Former par. (5) redesignated (6).
Subsec. (b)(6) to (9). Pub. L. 101–239, § 7815(d)(7)(B), redesignated pars. (5) to (8) as (6) to (9), respectively.
Subsec. (b)(10) to (13). Pub. L. 101–239, § 7815(d)(9), added pars. (10) to (13).
Subsec. (c)(2). Pub. L. 101–239, § 7815(d)(10), substituted “Except as provided in regulations, the term” for “The term”.
Subsec. (e). Pub. L. 101–239, § 7815(d)(13), added subsec. (e).
Amendment by Pub. L. 107–16 applicable to estates of decedents dying, and generation-skipping transfers, after
Pub. L. 105–34, title XIII, § 1312(b),
Pub. L. 105–34, title XIII, § 1314(b),
Amendment by section 11702(g)(2), (4) 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.
Pub. L. 101–508, title XI, § 11702(g)(3)(B),
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.
Section applicable to estates of decedents dying after
Pub. L. 105–34, title XIII, § 1303, “(a) In the case of any trust created under an instrument executed before the date of the enactment of the Revenue Reconciliation Act of 1990 [“(b) The provisions of subsection (a) shall take effect as if included in the provisions of section 11702(g) of the Revenue Reconciliation Act of 1990 [Pub. L. 101–508].”
For provisions directing 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, this section shall not apply to the extent such section would be inconsistent with the provisions of such treaty relating to estate, inheritance, or gift tax marital deductions, but that in the case of the estate of an individual dying before the date 3 years after