IRC [§2664. Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300]

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Section, added Pub. L. 107–16, title V, §501(b), June 7, 2001, 115 Stat. 69, related to termination of applicability of chapter to generation-skipping transfers 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.

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

Section applicable to the estates of decedents dying, and generation-skipping transfers, after December 31, 2009, see section 501(d) of Pub. L. 107–16, set out as a note under section 2210 of this title.

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 a note under section 1 of this title.