![]() (d) which made section inapplicable to restricted stock options described in section 421 which the employee has not exercised at death. 94–455, § 2005(a)(1), substituted provision relating to the applicability of this section to decedents dying after 1976 for provision relating to a special rule with respect to DISC stock. 94–455, § 1901(c)(8), struck out “Territory,” after “under the community property laws of any State,”. See 1976 Amendment note below.ġ978-Subsec. 96–223 repealed the amendment made by Pub. ![]() (1) and (2), struck out the period at end of par. (f) read as follows: “This section shall not apply with respect to decedents dying after December 31, 2009.”Ģ004-Subsec. 111–312 amended section to read as if amendment by Pub. (8) related to property representing certain interests of the survivor in a joint and survivor’s annuity in the case of a decedent dying after Dec. (7) related to property representing a surviving spouse’s one-half share of community property held by the surviving spouse and a decedent dying after Oct. (2) read as follows: “in the case of an election under either section 2032 or section 811(j) of the Internal Revenue Code of 1939 where the decedent died after October 21, 1942, its value at the applicable valuation date prescribed by those sections,”.
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