Source: https://www.law.cornell.edu/uscode/text/26/2201
Timestamp: 2020-05-29 14:48:25
Document Index: 69149055

Matched Legal Cases: ['§ 2201', '§\u202f2201', '§\u202f6', '§\u202f1902', '§\u202f532', '§\u202f103', '§\u202f110', '§\u202f110', '§\u202f110', '§\u202f532', '§\u202f103', '§\u202f532', '§\u202f103', '§\u202f1902', '§\u202f110', '§\u202f1902', '§\u202f6']

26 U.S. Code § 2201 - Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks | U.S. Code | US Law | LII / Legal Information Institute
Section 2201. Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
26 U.S. Code § 2201. Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
(b) Qualified decedentFor purposes of this section, the term “qualified decedent” means—
(Aug. 16, 1954, ch. 736, 68A Stat. 401; Pub. L. 93–597, § 6(b)(1), (2), Jan. 2, 1975, 88 Stat. 1953; Pub. L. 94–455, title XIX, § 1902(a)(7)(A), Oct. 4, 1976, 90 Stat. 1805; Pub. L. 107–16, title V, § 532(c)(9), June 7, 2001, 115 Stat. 75; Pub. L. 107–134, title I, § 103(a), (b)(3), Jan. 23, 2002, 115 Stat. 2430, 2431; Pub. L. 108–121, title I, § 110(c)(1), (2)(A), Nov. 11, 2003, 117 Stat. 1342.)
2003—Pub. L. 108–121, § 110(c)(2)(A), inserted “, deaths of astronauts,” after “Forces” in section catchline.
Subsec. (b)(3). Pub. L. 108–121, § 110(c)(1), added par. (3).
2001—Pub. L. 107–16, § 532(c)(9)(B), which added concluding provisions which read as follows: “For purposes of this section, the additional estate tax is the difference between the tax imposed by section 2001 or 2101 and the amount equal to 125 percent of the maximum credit provided by section 2011(b), as in effect before its repeal by the Economic Growth and Tax Relief Reconciliation Act of 2001.”, was repealed by Pub. L. 107–134, § 103(b)(3). See Effective Date of 2002 Amendment note below.
Pub. L. 107–16, § 532(c)(9)(A), which struck out “as defined in section 2011(d)” after “The additional estate tax” in introductory provisions, was repealed by Pub. L. 107–134, § 103(b)(3). See Effective Date of 2002 Amendment note below.
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.
Pub. L. 108–121, title I, § 110(c)(3), Nov. 11, 2003, 117 Stat. 1343, provided that:
“The amendments made by this subsection [amending this section] shall apply to estates of decedents dying after December 31, 2002.”
Pub. L. 94–455, title XIX, § 1902(a)(7)(B), Oct. 4, 1976, 90 Stat. 1805, provided that:
“The amendment made by subsection (A) [amending section 6(b)(1) of Pub. L. 93–597] is effective July 1, 1973.”
Pub. L. 93–597, § 6(c), Jan. 2, 1975, 88 Stat. 1953, provided that:
“The amendments made by this section [amending this section and section 1034 of this title] shall take effect on July 1, 1973.”