
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC2056]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                    Subtitle B--Estate and Gift Taxes
 
                         CHAPTER 11--ESTATE TAX
 
             Subchapter A--Estates of Citizens or Residents
 
                         PART IV--TAXABLE ESTATE
 
Sec. 2056. Bequests, etc., to surviving spouse


(a) Allowance of marital deduction

    For purposes of the tax imposed by section 2001, the value of the 
taxable estate shall, except as limited by subsection (b), be determined 
by deducting from the value of the gross estate an amount equal to the 
value of any interest in property which passes or has passed from the 
decedent to his surviving spouse, but only to the extent that such 
interest is included in determining the value of the gross estate.

(b) Limitation in the case of life estate or other terminable interest

                          (1) General rule

        Where, on the lapse of time, on the occurrence of an event or 
    contingency, or on the failure of an event or contingency to occur, 
    an interest passing to the surviving spouse will terminate or fail, 
    no deduction shall be allowed under this section with respect to 
    such interest--
            (A) if an interest in such property passes or has passed 
        (for less than an adequate and full consideration in money or 
        money's worth) from the decedent to any person other than such 
        surviving spouse (or the estate of such spouse); and
            (B) if by reason of such passing such person (or his heirs 
        or assigns) may possess or enjoy any part of such property after 
        such termination or failure of the interest so passing to the 
        surviving spouse;

    and no deduction shall be allowed with respect to such interest 
    (even if such deduction is not disallowed under subparagraphs (A) 
    and (B))--
            (C) if such interest is to be acquired for the surviving 
        spouse, pursuant to directions of the decedent, by his executor 
        or by the trustee of a trust.

    For purposes of this paragraph, an interest shall not be considered 
    as an interest which will terminate or fail merely because it is the 
    ownership of a bond, note, or similar contractual obligation, the 
    discharge of which would not have the effect of an annuity for life 
    or for a term.

                 (2) Interest in unidentified assets

        Where the assets (included in the decedent's gross estate) out 
    of which, or the proceeds of which, an interest passing to the 
    surviving spouse may be satisfied include a particular asset or 
    assets with respect to which no deduction would be allowed if such 
    asset or assets passed from the decedent to such spouse, then the 
    value of such interest passing to such spouse shall, for purposes of 
    subsection (a), be reduced by the aggregate value of such particular 
    assets.

     (3) Interest of spouse conditional on survival for limited 
                                   period

        For purposes of this subsection, an interest passing to the 
    surviving spouse shall not be considered as an interest which will 
    terminate or fail on the death of such spouse if--
            (A) such death will cause a termination or failure of such 
        interest only if it occurs within a period not exceeding 6 
        months after the decedent's death, or only if it occurs as a 
        result of a common disaster resulting in the death of the 
        decedent and the surviving spouse, or only if it occurs in the 
        case of either such event; and
            (B) such termination or failure does not in fact occur.

        (4) Valuation of interest passing to surviving spouse

        In determining for purposes of subsection (a) the value of any 
    interest in property passing to the surviving spouse for which a 
    deduction is allowed by this section--
            (A) there shall be taken into account the effect which the 
        tax imposed by section 2001, or any estate, succession, legacy, 
        or inheritance tax, has on the net value to the surviving spouse 
        of such interest; and
            (B) where such interest or property is encumbered in any 
        manner, or where the surviving spouse incurs any obligation 
        imposed by the decedent with respect to the passing of such 
        interest, such encumbrance or obligation shall be taken into 
        account in the same manner as if the amount of a gift to such 
        spouse of such interest were being determined.

       (5) Life estate with power of appointment in surviving 
                                   spouse

        In the case of an interest in property passing from the 
    decedent, if his surviving spouse is entitled for life to all the 
    income from the entire interest, or all the income from a specific 
    portion thereof, payable annually or at more frequent intervals, 
    with power in the surviving spouse to appoint the entire interest, 
    or such specific portion (exercisable in favor of such surviving 
    spouse, or of the estate of such surviving spouse, or in favor of 
    either, whether or not in each case the power is exercisable in 
    favor of others), and with no power in any other person to appoint 
    any part of the interest, or such specific portion, to any person 
    other than the surviving spouse--
            (A) the interest or such portion thereof so passing shall, 
        for purposes of subsection (a), be considered as passing to the 
        surviving spouse, and
            (B) no part of the interest so passing shall, for purposes 
        of paragraph (1)(A), be considered as passing to any person 
        other than the surviving spouse.

    This paragraph shall apply only if such power in the surviving 
    spouse to appoint the entire interest, or such specific portion 
    thereof, whether exercisable by will or during life, is exercisable 
    by such spouse alone and in all events.

        (6) Life insurance or annuity payments with power of 
                       appointment in surviving spouse

        In the case of an interest in property passing from the decedent 
    consisting of proceeds under a life insurance, endowment, or annuity 
    contract, if under the terms of the contract such proceeds are 
    payable in installments or are held by the insurer subject to an 
    agreement to pay interest thereon (whether the proceeds, on the 
    termination of any interest payments, are payable in a lump sum or 
    in annual or more frequent installments), and such installment or 
    interest payments are payable annually or at more frequent 
    intervals, commencing not later than 13 months after the decedent's 
    death, and all amounts, or a specific portion of all such amounts, 
    payable during the life of the surviving spouse are payable only to 
    such spouse, and such spouse has the power to appoint all amounts, 
    or such specific portion, payable under such contract (exercisable 
    in favor of such surviving spouse, or of the estate of such 
    surviving spouse, or in favor of either, whether or not in each case 
    the power is exercisable in favor of others), with no power in any 
    other person to appoint such amounts to any person other than the 
    surviving spouse--
            (A) such amounts shall, for purposes of subsection (a), be 
        considered as passing to the surviving spouse, and
            (B) no part of such amounts shall, for purposes of paragraph 
        (1)(A), be considered as passing to any person other than the 
        surviving spouse.

    This paragraph shall apply only if, under the terms of the contract, 
    such power in the surviving spouse to appoint such amounts, whether 
    exercisable by will or during life, is exercisable by such spouse 
    alone and in all events.

       (7) Election with respect to life estate for surviving 
                                   spouse

        (A) In general

            In the case of qualified terminable interest property--
                (i) for purposes of subsection (a), such property shall 
            be treated as passing to the surviving spouse, and
                (ii) for purposes of paragraph (1)(A), no part of such 
            property shall be treated as passing to any person other 
            than the surviving spouse.

        (B) Qualified terminable interest property defined

            For purposes of this paragraph--
            (i) In general

                The term ``qualified terminable interest property'' 
            means property--
                    (I) which passes from the decedent,
                    (II) in which the surviving spouse has a qualifying 
                income interest for life, and
                    (III) to which an election under this paragraph 
                applies.
            (ii) Qualifying income interest for life

                The surviving spouse has a qualifying income interest 
            for life if--
                    (I) the surviving spouse is entitled to all the 
                income from the property, payable annually or at more 
                frequent intervals, or has a usufruct interest for life 
                in the property, and
                    (II) no person has a power to appoint any part of 
                the property to any person other than the surviving 
                spouse.

          Subclause (II) shall not apply to a power exercisable only at 
            or after the death of the surviving spouse. To the extent 
            provided in regulations, an annuity shall be treated in a 
            manner similar to an income interest in property (regardless 
            of whether the property from which the annuity is payable 
            can be separately identified).
            (iii) Property includes interest therein

                The term ``property'' includes an interest in property.
            (iv) Specific portion treated as separate property

                A specific portion of property shall be treated as 
            separate property.
            (v) Election

                An election under this paragraph with respect to any 
            property shall be made by the executor on the return of tax 
            imposed by section 2001. Such an election, once made, shall 
            be irrevocable.

        (C) Treatment of survivor annuities

            In the case of an annuity included in the gross estate of 
        the decedent under section 2039 (or, in the case of an interest 
        in an annuity arising under the community property laws of a 
        State, included in the gross estate of the decedent under 
        section 2033) where only the surviving spouse has the right to 
        receive payments before the death of such surviving spouse--
                (i) the interest of such surviving spouse shall be 
            treated as a qualifying income interest for life, and
                (ii) the executor shall be treated as having made an 
            election under this subsection with respect to such annuity 
            unless the executor otherwise elects on the return of tax 
            imposed by section 2001.

        An election under clause (ii), once made, shall be irrevocable.

          (8) Special rule for charitable remainder trusts

        (A) In general

            If the surviving spouse of the decedent is the only 
        beneficiary of a qualified charitable remainder trust who is not 
        a charitable beneficiary nor an ESOP beneficiary, paragraph (1) 
        shall not apply to any interest in such trust which passes or 
        has passed from the decedent to such surviving spouse.

        (B) Definitions

            For purposes of subparagraph (A)--
            (i) Charitable beneficiary

                The term ``charitable beneficiary'' means any 
            beneficiary which is an organization described in section 
            170(c).
            (ii) ESOP beneficiary

                The term ``ESOP beneficiary'' means any beneficiary 
            which is an employee stock ownership plan (as defined in 
            section 4975(e)(7)) that holds a remainder interest in 
            qualified employer securities (as defined in section 
            664(g)(4)) to be transferred to such plan in a qualified 
            gratuitous transfer (as defined in section 664(g)(1)).
            (iii) Qualified charitable remainder trust

                The term ``qualified charitable remainder trust'' means 
            a charitable remainder annuity trust or a charitable 
            remainder unitrust (described in section 664).

                   (9) Denial of double deduction

        Nothing in this section or any other provision of this chapter 
    shall allow the value of any interest in property to be deducted 
    under this chapter more than once with respect to the same decedent.

                        (10) Specific portion

        For purposes of paragraphs (5), (6), and (7)(B)(iv), the term 
    ``specific portion'' only includes a portion determined on a 
    fractional or percentage basis.

(c) Definition

    For purposes of this section, an interest in property shall be 
considered as passing from the decedent to any person if and only if--
        (1) such interest is bequeathed or devised to such person by the 
    decedent;
        (2) such interest is inherited by such person from the decedent;
        (3) such interest is the dower or curtesy interest (or statutory 
    interest in lieu thereof) of such person as surviving spouse of the 
    decedent;
        (4) such interest has been transferred to such person by the 
    decedent at any time;
        (5) such interest was, at the time of the decedent's death, held 
    by such person and the decedent (or by them and any other person) in 
    joint ownership with right of survivorship;
        (6) the decedent had a power (either alone or in conjunction 
    with any person) to appoint such interest and if he appoints or has 
    appointed such interest to such person, or if such person takes such 
    interest in default on the release or nonexercise of such power; or
        (7) such interest consists of proceeds of insurance on the life 
    of the decedent receivable by such person.

Except as provided in paragraph (5) or (6) of subsection (b), where at 
the time of the decedent's death it is not possible to ascertain the 
particular person or persons to whom an interest in property may pass 
from the decedent, such interest shall, for purposes of subparagraphs 
(A) and (B) of subsection (b)(1), be considered as passing from the 
decedent to a person other than the surviving spouse.

(d) Disallowance of marital deduction where surviving spouse not United 
        States citizen

                           (1) In general

        Except as provided in paragraph (2), if the surviving spouse of 
    the decedent is not a citizen of the United States--
            (A) no deduction shall be allowed under subsection (a), and
            (B) section 2040(b) shall not apply.

    (2) Marital deduction allowed for certain transfers in trust

        (A) In general

            Paragraph (1) shall not apply to any property passing to the 
        surviving spouse in a qualified domestic trust.

        (B) Special rule

            If any property passes from the decedent to the surviving 
        spouse of the decedent, for purposes of subparagraph (A), such 
        property shall be treated as passing to such spouse in a 
        qualified domestic trust if--
                (i) such property is transferred to such a trust before 
            the date on which the return of the tax imposed by this 
            chapter is made, or
                (ii) such property is irrevocably assigned to such a 
            trust under an irrevocable assignment made on or before such 
            date which is enforceable under local law.

             (3) Allowance of credit to certain spouses

        If--
            (A) property passes to the surviving spouse of the decedent 
        (hereinafter in this paragraph referred to as the ``first 
        decedent''),
            (B) without regard to this subsection, a deduction would be 
        allowable under subsection (a) with respect to such property, 
        and
            (C) such surviving spouse dies and the estate of such 
        surviving spouse is subject to the tax imposed by this chapter,

    the Federal estate tax paid (or treated as paid under section 
    2056A(b)(7)) by the first decedent with respect to such property 
    shall be allowed as a credit under section 2013 to the estate of 
    such surviving spouse and the amount of such credit shall be 
    determined under such section without regard to when the first 
    decedent died and without regard to subsection (d)(3) of such 
    section.

       (4) Special rule where resident spouse becomes citizen

        Paragraph (1) shall not apply if--
            (A) the surviving spouse of the decedent becomes a citizen 
        of the United States before the day on which the return of the 
        tax imposed by this chapter is made, and
            (B) such spouse was a resident of the United States at all 
        times after the date of the death of the decedent and before 
        becoming a citizen of the United States.

                     (5) Reformations permitted

        (A) In general

            In the case of any property with respect to which a 
        deduction would be allowable under subsection (a) but for this 
        subsection, the determination of whether a trust is a qualified 
        domestic trust shall be made--
                (i) as of the date on which the return of the tax 
            imposed by this chapter is made, or
                (ii) if a judicial proceeding is commenced on or before 
            the due date (determined with regard to extensions) for 
            filing such return to change such trust into a trust which 
            is a qualified domestic trust, as of the time when the 
            changes pursuant to such proceeding are made.

        (B) Statute of limitations

            If a judicial proceeding described in subparagraph (A)(ii) 
        is commenced with respect to any trust, the period for assessing 
        any deficiency of tax attributable to any failure of such trust 
        to be a qualified domestic trust shall not expire before the 
        date 1 year after the date on which the Secretary is notified 
        that the trust has been changed pursuant to such judicial 
        proceeding or that such proceeding has been terminated.

(Aug. 16, 1954, ch. 736, 68A Stat. 392; Pub. L. 89-621, Sec. 1(a), Oct. 
4, 1966, 80 Stat. 872; Pub. L. 94-455, title XIX, Sec. 1902(a)(12)(A), 
title XX, Secs. 2002(a), 2009(b)(4)(D), (E), Oct. 4, 1976, 90 Stat. 
1805, 1854, 1894; Pub. L. 95-600, title VII, Sec. 702(g)(1), (2), Nov. 
6, 1978, 92 Stat. 2930; Pub. L. 97-34, title IV, Sec. 403(a)(1), (d)(1), 
Aug. 13, 1981, 95 Stat. 301, 302; Pub. L. 97-448, title I, 
Sec. 104(a)(2)(A), (8), Jan. 12, 1983, 96 Stat. 2380, 2381; Pub. L. 98-
369, div. A, title X, Sec. 1027(a), July 18, 1984, 98 Stat. 1031; Pub. 
L. 100-647, title V, Sec. 5033(a)(1), title VI, Sec. 6152(a), Nov. 10, 
1988, 102 Stat. 3670, 3725; Pub. L. 101-239, title VII, 
Sec. 7815(d)(4)(A), (5), (6), (8), 7816(q), Dec. 19, 1989, 103 Stat. 
2415, 2416, 2423; Pub. L. 101-508, title XI, Secs. 11701(l)(1), 
11702(g)(5), Nov. 5, 1990, 104 Stat. 1388-513, 1388-516; Pub. L. 102-
486, title XIX, Sec. 1941(a), Oct. 24, 1992, 106 Stat. 3036; Pub. L. 
105-34, title XIII, Sec. 1311(a), title XV, Sec. 1530(c)(8), Aug. 5, 
1997, 111 Stat. 1044, 1078.)


                               Amendments

    1997--Subsec. (b)(7)(C). Pub. L. 105-34, Sec. 1311(a), inserted 
``(or, in the case of an interest in an annuity arising under the 
community property laws of a State, included in the gross estate of the 
decedent under section 2033)'' after ``section 2039''.
    Subsec. (b)(8). Pub. L. 105-34, Sec. 1530(c)(8), amended par. (8) 
generally. Prior to amendment, par. (8) read as follows:
    ``(8) Special rule for charitable remainder trusts.--
        ``(A) In general.--If the surviving spouse of the decedent is 
    the only noncharitable beneficiary of a qualified charitable 
    remainder trust, paragraph (1) shall not apply to any interest in 
    such trust which passes or has passed from the decedent to such 
    surviving spouse.
        ``(B) Definitions.--For purposes of subparagraph (A)--
            ``(i) Noncharitable beneficiary.--The term `noncharitable 
        beneficiary' means any beneficiary of the qualified charitable 
        remainder trust other than an organization described in section 
        170(c).
            ``(ii) Qualified charitable remainder trust.--The term 
        `qualified charitable remainder trust' means a charitable 
        remainder annuity trust or charitable remainder unitrust 
        (described in section 664).''
    1992--Subsec. (b)(10). Pub. L. 102-486 added par. (10).
    1990--Subsec. (d)(3). Pub. L. 101-508, Sec. 11702(g)(5), substituted 
``section 2056A(b)(7)'' for ``section 2056A(b)(6)''.
    Subsec. (d)(4), (5). Pub. L. 101-508, Sec. 11701(l)(1), redesignated 
par. (4) relating to reformations permitted as par. (5).
    1989--Subsec. (b)(7)(C). Pub. L. 101-239, Sec. 7816(q), inserted 
``included in the gross estate of the decedent under section 2039'' 
after ``an annuity''.
    Subsec. (d)(2)(B). Pub. L. 101-239, Sec. 7815(d)(4)(A), substituted 
``Special rule'' for ``Property passing outside of probate estate'' in 
heading and amended text generally. Prior to amendment, text read as 
follows: ``If any property passes from the decedent to the surviving 
spouse of the decedent outside of the decedent's probate estate, for 
purposes of subparagraph (A), such property shall be treated as passing 
to such spouse in a qualified domestic trust if such property is 
transferred to such a trust before the day on which the return of the 
tax imposed by section 2001 is made.''
    Subsec. (d)(3). Pub. L. 101-239, Sec. 7815(d)(6), substituted ``this 
chapter'' for ``section 2001'' in subpar. (C) and inserted ``and without 
regard to subsection (d)(3) of such section'' after ``first decedent 
died'' in concluding provisions.
    Subsec. (d)(4). Pub. L. 101-239, Sec. 7815(d)(8), added par. (4) 
relating to reformations permitted.
    Pub. L. 101-239, Sec. 7815(d)(5), added par. (4) relating to special 
rule where resident spouse becomes citizen.
    1988--Subsec. (b)(7)(C). Pub. L. 100-647, Sec. 6152(a), added 
subpar. (C).
    Subsec. (d). Pub. L. 100-647, Sec. 5033(a)(1), added subsec. (d).
    1984--Subsec. (b)(7)(B)(ii)(I). Pub. L. 98-369 inserted ``, or has a 
usufruct interest for life in the property''.
    1983--Subsec. (b)(7)(B)(ii). Pub. L. 97-448, Sec. 104(a)(8), 
inserted provision that an annuity shall be treated in a manner similar 
to an income interest in property (regardless of whether the property 
from which the annuity is payable can be separately identified).
    Subsec. (b)(9). Pub. L. 97-448, Sec. 104(a)(2)(A), added par. (9).
    1981--Subsec. (a). Pub. L. 97-34, Sec. 403(a)(1)(B), substituted 
``subsection (b)'' for ``subsections (b) and (c)''.
    Subsec. (b)(7), (8). Pub. L. 97-34, Sec. 403(d)(1), added pars. (7) 
and (8).
    Subsecs. (c), (d). Pub. L. 97-34, Sec. 403(a)(1)(A), redesignated 
subsec. (d) as (c) and struck out former subsec. (c) relating to 
limitation on aggregate of deductions.
    1978--Subsec. (c)(1)(B). Pub. L. 95-600 inserted in cl. (ii) 
``required to be included in a gift tax return'' after ``with respect to 
any gift'' and inserted following cl. (ii) ``For purposes of this 
subparagraph, a gift which is includible in the gross estate of the 
donor by reason of section 2035 shall not be taken into account''.
    1976--Subsec. (a). Pub. L. 94-455, Sec. 2009(b)(4)(E), substituted 
``subsections (b) and (c)'' for ``subsections (b), (c), and (d)''.
    Subsec. (c)(1). Pub. L. 94-455, Sec. 2002(a), designated existing 
provisions as subpar. (A), substituted provisions that the aggregate 
amount of the deductions allowed under this section (computed without 
regard to this subsection) shall not exceed the greater of $250,000 or 
50 percent of the value of the adjusted gross estate as defined in par. 
(2) for provisions that the aggregate amount of the deductions allowed 
under this section (computed without regard to this subsection) shall 
not exceed 50 percent of the value of the adjusted gross estate as 
defined in par. (2), and added subpars. (B) and (C).
    Subsec. (c)(2)(B). Pub. L. 94-455, Sec. 1902(a)(12)(A), struck out 
``Territory,'' after ``State,'' in provisions preceding cl. (i).
    Subsecs. (d), (e). Pub. L. 94-455, Sec. 2009(b)(4)(D), redesignated 
subsec. (e) as (d). Former subsec. (d), which related to disclaimers by 
the surviving spouse or by other persons, was struck out.
    1966--Subsec. (d)(2). Pub. L. 89-621 provided that if the disclaimer 
is made by the person before the date prescribed for the filing of the 
estate tax return and if the person does not accept the interest before 
making the disclaimer, the interest shall, for purposes of this section, 
be considered as passing from the decedent to the surviving spouse.


                    Effective Date of 1997 Amendment

    Section 1311(b) of Pub. L. 105-34 provided that: ``The amendment 
made by this section [amending this section] shall apply to estates of 
decedents dying after the date of the enactment of this Act [Aug. 5, 
1997].''
    Amendment by section 1530(c)(8) of Pub. L. 105-34 applicable to 
transfers made by trusts to, or for the use of, an employee stock 
ownership plan after Aug. 5, 1997, see section 1530(d) of Pub. L. 105-
34, set out as a note under section 401 of this title.


                    Effective Date of 1992 Amendment

    Section 1941(c) of Pub. L. 102-486 provided that:
    ``(1) Subsection (a).--
        ``(A) In general.--Except as provided in subparagraph (B), the 
    amendment made by subsection (a) [amending this section] shall apply 
    to the estates of decedents dying after the date of the enactment of 
    this Act [Oct. 24, 1992].
        ``(B) Exception.--The amendment made by subsection (a) shall not 
    apply to any interest in property which passes (or has passed) to 
    the surviving spouse of the decedent pursuant to a will (or 
    revocable trust) in existence on the date of the enactment of this 
    Act if--
            ``(i) the decedent dies on or before the date 3 years after 
        such date of enactment, or
            ``(ii) the decedent was, on such date of enactment, under a 
        mental disability to change the disposition of his property and 
        did not regain his competence to dispose of such property before 
        the date of his death.
    The preceding sentence shall not apply if such will (or revocable 
    trust) is amended at any time after such date of enactment in any 
    respect which will increase the amount of the interest which so 
    passes or alters the terms of the transfer by which the interest so 
    passes.
    ``(2) Subsection (b).--The amendments made by subsection (b) 
[amending section 2523 of this title] shall apply to gifts made after 
the date of the enactment of this Act [Oct. 24, 1992].''


                    Effective Date of 1990 Amendment

    Amendment by section 11701(l)(1) of Pub. L. 101-508 effective, 
except as otherwise provided, as if included in the provision of the 
Revenue Reconciliation Act of 1989, Pub. L. 101-239, title VII, to which 
such amendment relates, see section 11701(n) of Pub. L. 101-508, set out 
as a note under section 42 of this title.
    Amendment by section 11702(g)(5) of Pub. L. 101-508 effective as if 
included in the provision of the Technical and Miscellaneous Revenue Act 
of 1988, Pub. L. 100-647, to which such amendment relates, see section 
11702(j) of Pub. L. 101-508, set out as a note under section 59 of this 
title.


                    Effective Date of 1989 Amendment

    Section 7815(d)(4)(B) of Pub. L. 101-239 provided that: ``In the 
case of the estate of a decedent dying before the date of the enactment 
of this Act [Dec. 19, 1989], the period during which the transfer (or 
irrevocable assignment) referred to in section 2056(d)(2)(B) of the 
Internal Revenue Code of 1986 (as amended by subparagraph (A)) may be 
made shall not expire before the date 1 year after such date of 
enactment.''
    Amendment by Pub. L. 101-239 effective, except as otherwise 
provided, as if included in the provision of the Technical and 
Miscellaneous Revenue Act of 1988, Pub. L. 100-647, to which such 
amendment relates, see section 7817 of Pub. L. 101-239, set out as a 
note under section 1 of this title.


                    Effective Date of 1988 Amendment

    Section 5033(d)(1) of Pub. L. 100-647 provided that: ``The 
amendments made by subsections (a) and (c) [enacting section 2056A of 
this title and amending this section and section 2106 of this title] 
shall apply to estates of the decedents dying after the date of the 
enactment of this Act [Nov. 10, 1988].''
    Section 6152(c) of Pub. L. 100-647 provided that:
    ``(1) In general.--Except as otherwise provided in this subsection--
        ``(A) the amendment made by subsection (a) [amending this 
    section] shall apply with respect to decedents dying after December 
    31, 1981, and
        ``(B) the amendment made by subsection (b) [amending section 
    2523 of this title] shall apply to transfers after December 31, 
    1981.
    ``(2) Not to apply to extent inconsistent with prior return.--In the 
case of any estate or gift tax return filed before the date of the 
enactment of this Act [Nov. 10, 1988], the amendments made by this 
section [amending this section and section 2523 of this title] shall not 
apply to the extent such amendments would be inconsistent with the 
treatment of the annuity on such return unless the executor or donor (as 
the case may be) otherwise elects under this paragraph before the day 2 
years after the date of the enactment of this Act.
    ``(3) Extension of time for election out.--The time for making an 
election under section 2056(b)(7)(C)(ii) or 2523(f)(6)(B) of the 1986 
Code (as added by this subsection) shall not expire before the day 2 
years after the date of the enactment of this Act (and, if such election 
is made within the time permitted under this paragraph, the requirement 
of such section 2056(b)(7)(C)(ii) that it be made on the return shall 
not apply).''


                    Effective Date of 1984 Amendment

    Amendment by Pub. L. 98-369 effective as if included in the 
amendment made by section 403 of the Economic Recovery Tax Act of 1981 
[Pub. L. 97-34, see Effective Date of 1981 Amendment note below], see 
section 1027(c) of Pub. L. 98-369, set out as a note under section 2053 
of this title.


                    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

    Section 403(e) of Pub. L. 97-34, as amended by Pub. L. 97-448, title 
I, Sec. 104(a)(10), Jan. 12, 1983, 96 Stat. 2381; Pub. L. 99-514, 
Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
    ``(1) Except as otherwise provided in this subsection, the 
amendments made by this section [enacting sections 2044 and 2207A of 
this title, amending this section and sections 691, 2012, 2035, 2040, 
2045, 2046, 2519, 2523, 2602, and 6019 of this title, and repealing 
sections 2515 and 2515A of this title] shall apply to the estates of 
decedents dying after December 31, 1981.
    ``(2) The amendments made by paragraphs (1), (2), and (3)(A) of 
subsection (b) [amending sections 2523 and 6019 of this title], 
subparagraphs (B) and (C) of subsection (c)(3) [amending section 6019 of 
this title and repealing sections 2515 and 2515A of this title], and 
paragraphs (2) and (3)(B) of subsection (d), and paragraph (4)(A) of 
subsection (d) (to the extent related to the tax imposed by chapter 12 
of the Internal Revenue Code of 1986 [formerly I.R.C. 1954]) [enacting 
sections 2207A and 2519 of this title and amending section 2523 of this 
title] shall apply to gifts made after December 31, 1981.
    ``(3) If--
        ``(A) the decedent dies after December 31, 1981,
        ``(B) by reason of the death of the decedent property passes 
    from the decedent or is acquired from the decedent under a will 
    executed before the date which is 30 days after the date of the 
    enactment of this Act [Aug. 13, 1981], or a trust created before 
    such date, which contains a formula expressly providing that the 
    spouse is to receive the maximum amount of property qualifying for 
    the marital deduction allowable by Federal law,
        ``(C) the formula referred to in subparagraph (B) was not 
    amended to refer specifically to an unlimited marital deduction at 
    any time after the date which is 30 days after the date of enactment 
    of this Act [Aug. 13, 1981], and before the death of the decedent, 
    and
        ``(D) the State does not enact a statute applicable to such 
    estate which construes this type of formula as referring to the 
    marital deduction allowable by Federal law as amended by subsection 
    (a),
then the amendment made by subsection (a) shall not apply to the estate 
of such decedent.''


                    Effective Date of 1978 Amendment

    Section 702(g)(3) of Pub. L. 95-600 provided that: ``The amendment 
made by this subsection [amending this section] shall apply to the 
estates of decedents dying after December 31, 1976.''


                    Effective Date of 1976 Amendment

    Section 2002(d)(1) of Pub. L. 94-455 provided that:
    ``(1)(A) Except as provided in subparagraph (B), the amendment made 
by subsection (a) [amending this section] shall apply with respect to 
the estates of decedents dying after December 31, 1976.
    ``(B) If--
        ``(i) the decedent dies after December 31, 1976, and before 
    January 1, 1979,
        ``(ii) by reason of the death of the decedent property passes 
    from the decedent or is acquired from the decedent under a will 
    executed before January 1, 1977, or a trust created before such 
    date, which contains a formula expressly providing that the spouse 
    is to receive the maximum amount of property qualifying for the 
    marital deduction allowable by Federal law,
        ``(iii) the formula referred to in clause (ii) was not amended 
    at any time after December 31, 1976, and before the death of the 
    decedent, and
        ``(iv) the State does not enact a statute applicable to such 
    estate which construes this type of formula as referring to the 
    marital deduction allowable by Federal law as amended by subsection 
    (a),
then the amendment made by subsection (a) shall not apply to the estate 
of such decedent.''
    Amendment by section 2009(b)(4)(D), (E) of Pub. L. 94-455 applicable 
with respect to transfers creating an interest in person disclaiming 
made after Dec. 31, 1976, see section 2009(e)(2) of Pub. L. 94-455, set 
out as an Effective Date note under section 2518 of this title.


                    Effective Date of 1966 Amendment

    Section 1(b) of Pub. L. 89-621 provided that: ``The amendment made 
by subsection (a) [amending this section] shall apply with respect to 
estates of decedents dying on or after the date of the enactment of this 
Act [Oct. 4, 1966].''


           Commencement of Judicial Proceeding To Reform Trust

    Section 11701(l)(2) of Pub. L. 101-508 provided that: ``The period 
during which a proceeding may be commenced under section 
2056(d)(5)(A)(ii) of the Internal Revenue Code of 1986 (as redesignated 
by paragraph (1)) shall not expire before the date 6 months after the 
date of the enactment of this Act [Nov. 5, 1990].''


Application of Amendments by Section 5033 of Pub. L. 100-647 to Estates 
         of, or Gifts by, Noncitizen and Nonresident Individuals

    Section 7815(d)(14) of Pub. L. 101-239 provided that: ``In the case 
of the estate of, or gift by, an individual who was not a citizen or 
resident of the United States but was a resident of a foreign country 
with which the United States has a tax treaty with respect to estate, 
inheritance, or gift taxes, the amendments made by section 5033 of the 
1988 Act [Pub. L. 100-647, enacting section 2056A of this title and 
amending this section and sections 2106 and 2523 of this title] shall 
not apply to the extent such amendments would be inconsistent with the 
provisions of such treaty relating to estate, inheritance, or gift tax 
marital deductions. In the case of the estate of an individual dying 
before the date 3 years after the date of the enactment of this Act 
[Dec. 19, 1989], or a gift by an individual before the date 3 years 
after the date of the enactment of this Act, the requirement of the 
preceding sentence that the individual not be a citizen or resident of 
the United States shall not apply.''


Disclaimer of Interest Arising From Estates of Persons Dying Before Oct. 
 4, 1966, Having Estate Tax Return Filing Date On or After Jan. 1, 1965

    Section 1(c) of Pub. L. 89-621 provided that in the case of a 
decedent dying before Oct. 4, 1966, for which the date prescribed for 
filing estate tax return was on or after Jan. 1, 1965, and as a result 
of a disclaimer, the surviving spouse became entitled to receive such 
interest, then such interest was to be considered as having passed from 
the decedent to the surviving spouse under certain conditions, with a 
limit on the amount of deductions allowed.

                  Section Referred to in Other Sections

    This section is referred to in sections 2012, 2013, 2014, 2032, 
2044, 2056A, 2106, 2206, 2207, 2519, 2523, 2652, 2701 of this title.
