Amendments
1997—Subsec. (a)(2). [Pub. L. 105–34] amended heading and text of par. (2) generally. Prior to amendment, text read as follows: “Paragraph (1) shall not apply if the decedent otherwise directs by will.”
Statutory Notes and Related Subsidiaries
Effective Date of 1997 Amendment
[Pub. L. 105–34, title XIII, § 1302(c)], Aug. 5, 1997, [111 Stat. 1039], provided that: “The amendments made by this section [amending this section and section 2207B of this title] shall apply with respect to the estates of decedents dying after the date of the enactment of this Act [Aug. 5, 1997].”
Effective Date
Section applicable to estates of decedents dying after Dec. 31, 1981, see [section 403(e) of Pub. L. 97–34], set out as an Effective Date of 1981 Amendment note under section 2056 of this title.