Pub. L. 107–16, title V, § 542(b)(4)115 Stat. 83Section, added , , , related to failure to file information with respect to certain transfers at death and gifts.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
section 301(e) of Pub. L. 111–312section 121 of this titleRepeal of section applicable to estates of decedents dying, and transfers made after , except as otherwise provided, see , set out as an Effective and Termination Dates of 2010 Amendment note under .