Section, added
Pub. L. 107–16, title V, §501(a), June 7, 2001, 115 Stat. 69
, related to termination of applicability of chapter to estates of decedents dying after Dec. 31, 2009.
Termination of Repeal
For termination of repeal of section by section 304 of Pub. L. 111–312, see Effective and Termination Dates of Repeal note below.
Termination of Section
For termination of section by section 901 of Pub. L. 107–16, see Effective and Termination Dates note below.
Prior Provisions
A prior section 2210, added
Pub. L. 98–369, div. A, title V, §544(a), July 18, 1984, 98 Stat. 892
; amended
Pub. L. 99–514, title XVIII, §§1854(d)(1)(A), (2)–(6), 1899A(37), Oct. 22, 1986, 100 Stat. 2879
, 2880, 2960, related to liability for payment in case of transfer of employer securities to an employee stock ownership plan or a worker-owned cooperative, prior to repeal by
Pub. L. 101–239, title VII, §7304(b)(1), (3), Dec. 19, 1989, 103 Stat. 2353
, applicable to estates of decedents dying after July 12, 1989.
Effective and Termination Dates of Repeal
Repeal of section applicable to estates of decedents dying, and transfers made after Dec. 31, 2009, except as otherwise provided, see section 301(e) of Pub. L. 111–312, set out as an Effective and Termination Dates of 2010 Amendment note under section 121 of this title.
Section 901 of Pub. L. 107–16 applicable to repeal by section 301(a) of Pub. L. 111–312, see section 304 of Pub. L. 111–312, set out as an Effective and Termination Dates of 2010 Amendment note under section 121 of this title.
Effective and Termination Dates
Pub. L. 107–16, title V, §501(d), June 7, 2001, 115 Stat. 69
, provided that: "The amendments made by this section [enacting this section and section 2664 of this title] shall apply to the estates of decedents dying, and generation-skipping transfers, after December 31, 2009."
Section inapplicable to estates of decedents dying, gifts made, or generation skipping transfers, after Dec. 31, 2012, and the Internal Revenue Code of 1986 to be applied and administered to such estates, gifts, and transfers as if it had never been enacted, see section 901 of Pub. L. 107–16, set out as an Effective and Termination Dates of 2001 Amendment note under section 1 of this title.