Editorial Notes
Amendments
2002—Subsec. (b). Pub. L. 107–147 struck out concluding provisions which read as follows: “For purposes of the preceding sentence, there shall be appropriate adjustments in the application of section 2001(c)(2) to reflect the difference between the amount of the credit provided under section 2102(c) and the amount of the credit provided under section 2010.”
1993—Subsec. (b). Pub. L. 103–66 substituted “section 2001(c)(2)” for “section 2001(c)(3)” in last sentence.
1989—Subsec. (b). Pub. L. 101–239 inserted at end “For purposes of the preceding sentence, there shall be appropriate adjustments in the application of section 2001(c)(3) to reflect the difference between the amount of the credit provided under section 2102(c) and the amount of the credit provided under section 2010.”
1988—Subsec. (b). Pub. L. 100–647, § 5032(a), substituted “a tentative tax computed under section 2001(c)” for “a tentative tax computed in accordance with the rate schedule set forth in subsection (d)” in pars. (1) and (2).
Subsec. (d). Pub. L. 100–647, § 5032(c), struck out subsec. (d) which provided a rate schedule.
1976—Pub. L. 94–455 redesignated existing provisions as (a) to (d), inserted provisions for adjustments for taxable gifts, revised the tax rate schedule, and struck out provisions relating to property held by Alien Property Custodian.
1966—Subsec. (a). Pub. L. 89–809 substituted table to be used in computing the tax imposed on transfer of taxable estate, determined as provided in section 2106, of every decedent nonresident not a citizen of the United States for provisions sending taxpayer to table in section 2001 for computation of tax imposed.
Statutory Notes and Related Subsidiaries
Effective Date of 1966 Amendment
Pub. L. 89–809, title I, § 108(i), Nov. 13, 1966, 80 Stat. 1574, provided that:
“The amendments made by this section [amending this section and sections
2102,
2104,
2105,
2106, and
6018 of this title and enacting sections
2107 and
2108 of this title] shall apply with respect to estates of decedents dying after the date of the enactment of this Act [
Nov. 13, 1966].”