Annual edition
Subsec. (c). Pub. L. 99–514, § 1852(e)(1), struck out subsec. (c) which provided an exclusion from gross estate of certain annuity interests created by community property laws.
IRC → Source credit
Pub. L. 99–514, title XVIII, §§ 1848(d), 1852(e)(1)(A), Oct. 22, 1986, 100 Stat. 2857, 2868.
Jul 18, 1984 – Oct 22, 1986
Amended · full text not held
Subsec. (c). Pub. L. 98–369, § 525(a), substituted provisions relating to exception of certain annuity interests created by community property laws for provisions which related to exemption of annuities under certain trusts and plans.
Source credit
Pub. L. 98–369, div. A, title IV, § 491(d)(34), title V, § 525(a), July 18, 1984, 98 Stat. 851, 873
Jan 12, 1983 – Jul 18, 1984
Amended · full text not held
Subsec. (f)(1). Pub. L. 97–448, § 103(c)(9)(A), designated existing provisions as subpar. (A), substituted “without regard to the third sentence of section 402(e)(4)(A))” for “without regard to the next to the last sentence of section 402(e)(4)(A)” in subpar. (A) as so designated, and added subpar. (B).
Source credit
Pub. L. 97–448, title I, § 103(c)(9), Jan. 12, 1983, 96 Stat. 2377
Sep 3, 1982 – Jan 12, 1983
Amended · full text not held
Subsec. (c). Pub. L. 97–248, § 245(b), substituted “Subject to the limitation of subsection (g), notwithstanding any other provision of this section” for “Notwithstanding the provisions of this section”.
Source credit
Pub. L. 97–248, title II, § 245(a), (b), Sept. 3, 1982, 96 Stat. 524
Aug 13, 1981 – Sep 3, 1982
Amended · full text not held
Subsec. (c). Pub. L. 97–34, § 311(d)(1), provided that for purposes of subsec. (c), any deductible employee contributions, within the meaning of par. (5) of section 72( o ), shall be considered as made by a person other than the decedent.
Source credit
Pub. L. 97–34, title III, §§ 311(d)(1), (h)(4), 313(b)(3), Aug. 13, 1981, 95 Stat. 280, 282, 286
Apr 1, 1980 – Aug 13, 1981
Amended · full text not held
Subsec. (f)(2). Pub. L. 96–222 substituted “(without the application of paragraph (2) thereof), except to the extent that section 402(e)(4)(J) applies to such distribution” for “without the application of paragraph (2) thereof”.
Source credit
Pub. L. 96–222, title I, § 101(a)(8)(B), Apr. 1, 1980, 94 Stat. 201
Nov 6, 1978 – Apr 1, 1980
Amended · full text not held
Subsec. (c). Pub. L. 95–600, § 142(a), substituted “(other than an amount described in subsection (f))” for “(other than a lump sum distribution described in section 402(e)(4), determined without regard to the next to the last sentence of section 402(e)(4)(A))” in provisions preceding par. (1).
Source credit
Pub. L. 95–600, title I, §§ 142(a), (b), 156(c)(4), title VII, § 702(j)(1), Nov. 6, 1978, 92 Stat. 2796, 2803, 2931
Oct 4, 1976 – Nov 6, 1978
Amended · full text not held
Subsec. (c). Pub. L. 94–455, § 2009(c)(2), (3), substituted “other payment (other than a lump sum distribution described in section 402(e)(4), determined without regard to the next to the last sentence of section 402(e)(4)(A)) receivable by any beneficiary” for “other payment receivable by any beneficiary” in provisions preceding par. (1) and substituted “For purposes of this subsection, contributions or payments on behalf of the decedent while he was an employee within the meaning of section 401(c)(1) made under a trust or plan described in paragraph (1) or (2) shall, to the extent allowable as a deduction under section 404, be considered to be made by a person other than the decedent and, to the extent not so allowable, shall be considered to be made by the decedent” for “For purposes of this subsection, contributions or payments on behalf of the decedent while he was an employee within the meaning of section 401(c)(1) made under a trust or plan described in paragraph (1) or (2) shall be considered to be contributions or payments made by the decedent” in provisions following par. (4).
Source credit
Pub. L. 94–455, title XX, § 2009(c)(1)–(3), Oct. 4, 1976, 90 Stat. 1894, 1895
Sep 2, 1974 – Oct 4, 1976
Amended · full text not held
Subsec. (c). Pub. L. 93–406 inserted reference to section 1452(d) in provisions following par. (4).
ERISA → Source credit
Pub. L. 93–406, title II, § 2007(b)(4), Sept. 2, 1974, 88 Stat. 994
Oct 27, 1972 – Sep 2, 1974
Amended · full text not held
Subsec. (d). Pub. L. 92–580 added subsec. (d).
Source credit
Pub. L. 92–580, § 2(a), Oct. 27, 1972, 86 Stat. 1276
Dec 30, 1969 – Oct 27, 1972
Amended · full text not held
Subsec. (c)(3). Pub. L. 91–172 substituted “section 170(b)(1)(A)(ii) or (vi), or which is a religious organization (other than a trust),” for “section 503(b) (1), (2), or (3),”.
Source credit
Pub. L. 91–172, title I, § 101(j)(23), Dec. 30, 1969, 83 Stat. 528
Mar 8, 1966 – Dec 30, 1969
Amended · full text not held
Subsec. (c). Pub. L. 89–365 added par. (4), inserted reference to chapter 73 of title 10 of the United States Code in the enumeration of the plans and contracts set out in the prohibition against allowance of exclusion for that part of the value of the amount payable under the plan or contract in the proportion that the total payments or contributions made by the decedent bear to the total payments or contributions made, and provided that, for purposes of this section, amounts payable under chapter 73 of title 10 are attributable to payments or contributions made by the decedent only to the extent of amounts deposited by him pursuant to section 1438 of title 10.
Source credit
Pub. L. 89–365, § 2(a), Mar. 8, 1966, 80 Stat. 33
Oct 10, 1962 – Mar 8, 1966
Amended · full text not held
Subsec. (c). Pub. L. 87–792 substituted “was a plan described in section 403(a)” for “met the requirements of section 401(a)(3), (4), (5), and (6)” in par. (2), and inserted sentence providing, for purposes of this subsection, that contributions or payments on behalf of the decedent while he was an employee within the meaning of section 401(c)(1) made under a trust or plan described in paragraph (1) or (2) shall be considered to be contributions or payments made by the decedent.
Source credit
Pub. L. 87–792, § 7(i), Oct. 10, 1962, 76 Stat. 830
Sep 2, 1958 – Oct 10, 1962
Amended · full text not held
Subsec. (c)(2). Pub. L. 85–866, § 67(a), inserted “(4), (5), and (6)” after “section 401(a)(3)”.
Source credit
Pub. L. 85–866, title I, §§ 23(e), 67(a), Sept. 2, 1958, 72 Stat. 1622, 1658
Aug 16, 1954 – Sep 2, 1958
Enacted · full text not held
Source credit
Aug. 16, 1954, ch. 736, 68A Stat. 384
Every enactment and amendment in this section's credit is listed. Full text is shown for versions back to 1986; earlier amendments are recorded by date and act, without pre-1994 full text.
