Pub. L. 104-188, tit. I, subtit. C, sec. 1303

EXPANSION OF POST-DEATH QUALIFICATION FOR CERTAIN TRUSTS.

EnactedYear: 1996Length: 51 wordsOfficial source
SEC. 1303. EXPANSION OF POST-DEATH QUALIFICATION FOR CERTAIN TRUSTS. Subparagraph (A) of section 1361(c)(2) (relating to certain trusts permitted as shareholders) is amended— “(1) by striking “60-day period” each place it appears in clauses (ii) and (iii) and inserting “2-year period”, and “(2) by striking the last sentence in clause (ii).
Pub. L. 104-188, tit. I, subtit. C, sec. 1303: EXPANSION OF POST-DEATH QUALIFICATION FOR CERTAIN TRUSTS. | Justis AI