26 USC 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.
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
In applying section 2056A with respect to the surviving spouse of a decedent dying before January 1, 2010