Internal Revenue Code:Sec. 2210. Termination

From TaxAlmanac, A Free Online Resource for Tax Professionals
Note: You are using this website at your own risk, subject to our Disclaimer and Website Use and Contribution Terms.

From TaxAlmanac

Jump to: navigation, search

Contents


Location in Internal Revenue Code


     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle B - Estate and Gift Taxes
       CHAPTER 11 - ESTATE TAX
        Subchapter C - Miscellaneous

Statute

    Sec. 2210. Termination
 
    (a) In general
      Except as provided in subsection (b), this chapter shall not
    apply to the estates of decedents dying after December 31, 2009.
    (b) Certain distributions from qualified domestic trusts
      In applying section 2056A with respect to the surviving spouse of
    a decedent dying before January 1, 2010 -
        (1) section 2056A(b)(1)(A) shall not apply to distributions
      made after December 31, 2020, and
        (2) section 2056A(b)(1)(B) shall not apply after December 31,
      2009.

Sources

    (Added Pub. L. 107-16, title V, Sec. 501(a), June 7, 2001, 115
    Stat. 69.)

Amendment of Section

                           TERMINATION OF SECTION
        For termination of section by section 901 of Pub. L. 107-16,
      see Effective and Termination Dates note below.

Miscellaneous

                              PRIOR PROVISIONS
      A prior section 2210, added Pub. L. 98-369, div.  A, title V,
    Sec. 544(a), July 18, 1984, 98 Stat. 892; amended Pub. L. 99-514,
    title XVIII, Sec. 1854(d)(1)(A), (2)-(6), 1899A(37), Oct. 22, 1986,
    100 Stat. 2879, 2880, 2960, related to liability for payment in
    case of transfer of employer securities to an employee stock
    ownership plan or a worker-owned cooperative, prior to repeal by
    Pub. L. 101-239, title VII, Sec. 7304(b)(1), (3), Dec. 19, 1989,
    103 Stat. 2353, applicable to estates of decedents dying after July
    12, 1989.
                      EFFECTIVE AND TERMINATION DATES
      Pub. L. 107-16, title V, Sec. 501(d), June 7, 2001, 115 Stat. 69,
    provided that: ''The amendments made by this section (enacting this
    section and section 2664 of this title) shall apply to the estates
    of decedents dying, and generation-skipping transfers, after
    December 31, 2009.''
      Section inapplicable to estates of decedents dying, gifts made,
    or generation skipping transfers, after Dec. 31, 2010, 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 an Effective and
    Termination Dates of 2001 Amendment note under section 1 of this
    title.
Retrieved from "http://www.taxalmanac.org/index.php/Internal_Revenue_Code:Sec._2210._Termination"