Source: https://www.law.cornell.edu/uscode/search/display.html?terms=gift%20&url=/uscode/html/uscode26/usc_sec_26_00002012----000-.html
Timestamp: 2016-05-06 13:10:16
Document Index: 386645197

Matched Legal Cases: ['§ 2012', '§ 2012', '§ 2012', '§\u202f532', '§\u202f1902', '§\u202f703']

26 U.S. Code § 2012 - Credit for gift tax | US Law | LII / Legal Information Institute
U.S. Code › Title 26 › Subtitle B › Chapter 11 › Subchapter A › Part II › § 2012 26 U.S. Code § 2012 - Credit for gift tax
Credit for gift tax
Pub. L. 107–16, title V, § 532(d), June 7, 2001, 115 Stat. 75, provided that: “The amendments made by this section [enacting section 2058 of this title and amending this section and sections 2011, 2013 to 2016, 2053, 2056A, 2102, 2106, 2107, 2201, 2604, 6511, and 6612 of this title] shall apply to estates of decedents dying, and generation-skipping transfers, after December 31, 2004.”
Pub. L. 94–455, title XIX, § 1902(c)(1), Oct. 4, 1976, 90 Stat. 1806, as amended by Pub. L. 95–600, title VII, § 703(j)(12), Nov. 6, 1978, 92 Stat. 2942, provided that: “The amendments made by paragraphs (1) through (8), and paragraphs (12)(A), (B), and (C), of subsection (a) and by subsection (b) [amending this section and sections 2011, 2013, 2016, 2038, 2053, 2055, 2056, 2106, 2107, 2108, 2201, 6167, and 6503 of this title, repealing section 2202 of this title, and enacting provisions set out as a note under section 2201 of this title] shall apply in the case of estates of decedents dying after the date of the enactment of this Act [Oct. 4, 1976], and the amendment made by paragraph (9) of subsection (a) [amending section 2204 of this title] shall apply in the case of estates of decedents dying after December 31, 1970.”