26 U.S.C. § 2011
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 374; Feb. 20, 1956, ch. 63, §3, 70 Stat. 24; Pub. L. 85-866, title I, §§65(a), 102(c)(1), Sept. 2, 1958, 72 Stat. 1657, 1674; Pub. L. 86-175, §3, Aug. 21, 1959, 73 Stat. 397; Pub. L. 94-455, title XIX, §§1902(a)(12)(B), 1906(b)(13)(A), title XX, §§2001(c)(1)(A), 2004(f)(3), Oct. 4, 1976, 90 Stat. 1806, 1834, 1849, 1872; Pub. L. 97-34, title IV, §422(e)(2), Aug. 13, 1981, 95 Stat. 316; Pub. L. 107-16, §§531(a), 532 (a), June 7, 2001, 115 Stat. 72, 73; Pub. L. 107-134, §103(b)(1), Jan. 23, 2002, 115 Stat. 2431, related to credit for State death taxes.
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF REPEAL Repeal effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113-295, set out as an Effective Date of 2014 Amendment note under section 1 of this title.
- State
- The term "State" shall be construed to include the District of Columbia, where such construction is necessary to carry out provisions of this title.