§ 2035.
([Aug. 1, 1946, ch. 724], title I, § 25, as added [Aug. 30, 1954, ch. 1073, § 1], [68 Stat. 925]; amended [Pub. L. 85–287, § 3], Sept. 4, 1957, [71 Stat. 612]; [Pub. L. 88–426, title III, § 306(f)(4)]–(7), Aug. 14, 1964, [78 Stat. 429], 430; [Pub. L. 90–190, § 5], Dec. 14, 1967, [81 Stat. 577]; renumbered title I, [Pub. L. 102–486, title IX, § 902(a)(8)], Oct. 24, 1992, [106 Stat. 2944].)