SEC. 207. STOCK IN RIC FOR PURPOSES OF DETERMINING ESTATES OF NONRESIDENTS NOT CITIZENS.(a) In General.—Paragraph (3) of section 2105(d) (relating to stock in a RIC) is amended by striking “December 31, 2007” and inserting “December 31, 2009”.(b) Effective Date.—The amendment made by this section shall apply to decedents dying after December 31, 2007.
Pub. L. 110-343, div. C, tit. II, sec. 207: STOCK IN RIC FOR PURPOSES OF DETERMINING ESTATES OF NONRESIDENTS NOT CITIZENS. | Justis AI