2010—Pub. L. 111–312 amended section to read as if amendment by Pub. L. 107–16, § 542(b)(2), had never been enacted. See 2001 Amendment note below. 2001—Pub. L. 107–16, § 542(b)(2), designated existing provisions as subsec. (a), inserted subsec. (a) heading “In general”, and added subsec. (b), which related to statements to be furnished to certain persons. 1997—Par. (3). Pub. L. 105–34 added par. (3). 1981—Pub. L. 97–34 struck out subsec. “(a) In general” designation, substituted “calendar year” for “calendar quarter” and “year” for “quarter” wherever appearing, inserted in provision designated par. (1) reference to subsec. (e) of
section 2503, added par. (2), and deleted provision respecting transfers by gift other than qualified charitable transfers, repealed subsec. (b) setting forth return requirement and definition of qualified charitable transfer, and repealed subsec. (c) setting forth cross reference to
section 2515(c) relating to tenancy by the entirety. 1970—Subsec. (a). Pub. L. 91–614 substituted “Any individual who in any calendar quarter makes any transfers by gift (other than transfers which under
section 2503(b) are not to be included in the total amount of gifts for such quarter and other than qualified charitable transfers) shall make a return for such quarter with respect to the gift tax imposed by subtitle B” for “Any individual who in any calendar year makes any transfers by gift (except those which under
section 2503(b) are not to be included in the total amount of gifts for such year) shall make a return with respect to the gift tax imposed by subtitle B”. Subsecs. (b), (c). Pub. L. 91–614 added subsec. (b) and redesignated former subsec. (b) as (c).
of 2010 AmendmentAmendment by Pub. L. 111–312 applicable to estates of decedents dying, and transfers made after Dec. 31, 2009, except as otherwise provided, see
section 301(e) of Pub. L. 111–312, set out as an Effective and Termination Dates of 2010 Amendment note under
section 121 of this title.
of 2001 AmendmentAmendment by Pub. L. 107–16 applicable to estates of decedents dying after Dec. 31, 2009, see
section 542(f)(1) of Pub. L. 107–16, set out as a note under
section 121 of this title.
of 1997 Amendment Pub. L. 105–34, title XIII, § 1301(b), Aug. 5, 1997, 111 Stat. 1039, provided that: “The amendment made by this section [amending this section] shall apply to gifts made after the date of the enactment of this Act [Aug. 5, 1997].”
of 1981 AmendmentAmendment by Pub. L. 97–34 applicable to gifts made after Dec. 31, 1981, see
section 403(e)(2) and 442(e) of Pub. L. 97–34, set out as a note under
section 2056 and
2501 of this title, respectively.
of 1970 AmendmentAmendment by Pub. L. 91–614 applicable with respect to gifts made after Dec. 31, 1970, see
section 102(e) of Pub. L. 91–614, set out as a note under
section 2501 of this title.
