§2002 Liability for Payment

1989—Pub. L. 101–239 substituted “The” for “Except as provided in section 2210, the”. 1984—Pub. L. 98–369 inserted exception phrase.

of 1989 Amendment Pub. L. 101–239, title VII, § 7304(b)(3), Dec. 19, 1989, 103 Stat. 2353, provided that: “The

made by this subsection [amending this section and section 6018 of this title and repealing section 2210 of this title] shall apply to estates of decedents dying after July 12, 1989.”

of 1984 Amendment Pub. L. 98–369, div. A, title V, § 544(d), July 18, 1984, 98 Stat. 894, provided that: “The

made by this section [enacting section 2210 of this title and amending this section and section 6018 and 6166 of this title] shall apply to those estates of decedents which are required to file returns on a date (including any extensions) after the date of enactment of this Act [July 18, 1984].”