EXTENSION OF TIME TO AMEND CHARITABLE REMAINDER TRUST GOVERNING INSTRUMENT.

SEC. 1304. EXTENSION OF TIME TO AMEND CHARITABLE REMAINDER TRUST GOVERNING INSTRUMENT. (a) Extension of Time.— Section 2055(e)(3) (relating to the allowance of deductions in certain cases) is amended— (1) by striking out “September 21, 1974,” and inserting in lieu thereof “December 31, 1977,”, and (2) by striking out “December 31, 1975” each place it appears and inserting in lieu thereof “December 31, 1977”. 90 STAT. 1716 (b) Extension of Period for Filing Claim for Refund of Estate Tax Paid.— A claim for refund or credit of an overpayment of the tax imposed by section 2001 of the Internal Revenue Code of 1954 allowable under section 2055 (e)(3) of such Code (as amended, by subsection (a)) shall not be dented because of the expiration of the time for filing such a claim under section 6511(a) if such claim is filed not later than June 30, 1978. (c) Effective Date.— The amendments made by this section shall apply in the case of decedents dying after December 31, 1969.