Pub. L. 111-312, tit. VII, subtit. B, sec. 726

LOOK-THRU OF CERTAIN REGULATED INVESTMENT COMPANY STOCK IN DETERMINING GROSS ESTATE OF NONRESIDENTS.

EnactedYear: 2010Length: 53 wordsOfficial source
SEC. 726. LOOK-THRU OF CERTAIN REGULATED INVESTMENT COMPANY STOCK IN DETERMINING GROSS ESTATE OF NONRESIDENTS.(a) In General.—Paragraph (3) of section 2105(d) is amended by striking “December 31, 2009” and inserting “December 31, 2011”.124 STAT. 3317(b) Effective Date.—The amendment made by this section shall apply to estates of decedents dying after December 31, 2009.
Pub. L. 111-312, tit. VII, subtit. B, sec. 726: LOOK-THRU OF CERTAIN REGULATED INVESTMENT COMPANY STOCK IN DETERMINING GROSS ESTATE OF NONRESIDENTS. | Justis AI