§2201. Members of the Armed Forces dying in combat zone or by reason of combat-zone-incurred wounds, etc.

The additional estate tax as defined in section 2011(d) shall not apply to the transfer of the taxable estate of a citizen or resident of the United States dying while in active service as a member of the Armed Forces of the United States, if such decedent-

(1) was killed in action while serving in a combat zone, as determined under section 112(c); or

(2) died as a result of wounds, disease, or injury suffered, while serving in a combat zone (as determined under section 112(c)¹, and while in line of duty, by reason of a hazard to which he was subjected as an incident of such service.

(Aug. 16, 1954, ch. 736, 68A Stat. 401 ; Jan. 2, 1975, Pub. L. 93–597, §6(b)(1), (2), 88 Stat. 1953 ; Oct. 4, 1976, Pub. L. 94–455, title XIX, §1902(a)(7)(A), 90 Stat. 1805 .)

Amendments

1975-Pub. L. 93–597, as amended by Pub. L. 94–455, §1902(a)(7)(A), struck out "during an induction period (as defined in section 112(c)(5))" after "resident of the United States dying", and substituted "Members of the Armed Forces dying in combat zone or by reason of combat-zone-incurred wounds, etc." for "Members of the Armed Forces dying during an induction period" in section catchline.

Effective Date of 1976 Amendment

Section 1902(a)(7)(B) of Pub. L. 94–455 provided that: "The amendment made by subsection (A) [amending section 6(b)(1) of Pub. L. 93–597] is effective July 1, 1973."

Effective Date of 1975 Amendment

Amendment by Pub. L. 93–597 effective July 1, 1973, see section 6(c) of Pub. L. 93–597, set out as a note under section 1034 of this title.

¹ So in original. Probably should be followed by a closing parenthesis.