Gross Estate
PART III— GROSS ESTATE
Editorial Notes
Amendments
1998—Pub. L. 105–206, title VI, § 6007(b)(1)(E), , 112 Stat. 808, struck out item 2033A “Family-owned business exclusion”.
1997—Pub. L. 105–34, title V, § 502(b), title XIII, § 1310(b), , 111 Stat. 852, 1044, added item 2033A and substituted “certain gifts” for “gifts” in item 2035.
1981—Pub. L. 97–34, title IV, § 403(d)(3)(A)(ii), , 95 Stat. 304, added item 2044 and redesignated former items 2044 and 2045 as items 2045 and 2046, respectively.
1976—Pub. L. 94–455, title XX, §§ 2001(c)(1)(N)(iii), 2003(d)(1), 2009(b)(3)(B), , 90 Stat. 1853, 1862, 1894, added items 2032A and 2045 and substituted “Adjustments for gifts made within 3 years of decedent’s death” for “Transactions in contemplation of death” in item 2035.