Amendments
1983—Subsec. (c)(3). [Pub. L. 97–448] substituted “A written transfer” for “For purposes of subsection (a), a written transfer”.
1981—Subsec. (c)(3). [Pub. L. 97–34] added par. (3).
1978—Subsec. (b)(4). [Pub. L. 95–600] inserted provision relating to spouse of decedent.
Statutory Notes and Related Subsidiaries
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, § 426(b)], Aug. 13, 1981, [95 Stat. 318], provided that: “The amendment made by subsection (a) [amending this section] shall apply to transfers creating an interest in the person disclaiming made after December 31, 1981.”
Effective Date of 1978 Amendment
[Pub. L. 95–600, title VII, § 702(m)(2)], Nov. 6, 1978, [92 Stat. 2935], provided that: “The amendment made by paragraph (1) [amending this section] shall apply to transfers creating an interest in the person disclaiming made after December 31, 1976.”
Effective Date
[Pub. L. 94–455, title XX, § 2009(e)(2)], Oct. 4, 1976, [90 Stat. 1896], provided that: “The amendments made by subsection (b) [enacting this section and section 2046 of this title and amending sections 2041, 2055, 2056, and 2514 of this title] shall apply with respect to transfers creating an interest in the person disclaiming made after December 31, 1976.”