Amendments
1976—Subsec. (a). [Pub. L. 94–455, § 1902(a)(6)], substituted “November 13, 1976” for “the date of enactment of this section” after “on or after”.
Subsec. (d). [Pub. L. 94–455, § 1906(b)(13)(A)], struck out “or his delegate” after “Secretary”.
Statutory Notes and Related Subsidiaries
Effective Date of 1976 Amendment
Amendment by [section 1902(a)(6) of Pub. L. 94–455] applicable in the case of estates of decedents dying after Oct. 4, 1976, see [section 1902(c)(1) of Pub. L. 94–455], set out as a note under section 2012 of this title.
Effective Date
Section applicable with respect to estates of decedents dying after Nov. 13, 1966, see [section 108(i) of Pub. L. 89–809], set out as an Effective Date of 1966 Amendment note under section 2101 of this title.