Amendments
2010—[Pub. L. 111–312, title III, § 301(a)], Dec. 17, 2010, [124 Stat. 3300], amended analysis to read as if amendment by [Pub. L. 107–16, § 542(e)(1)(D)], had never been enacted. See 2001 Amendment note below.
2001—[Pub. L. 107–16, title V, § 542(e)(1)(D)], June 7, 2001, [115 Stat. 85], inserted “and nonresident aliens” after “estates” in item 684.
1997—[Pub. L. 105–34, title XI, § 1131(c)(6)], title XIII, § 1309(b), Aug. 5, 1997, [111 Stat. 980], 1043, added items 684 and 685.
1976—[Pub. L. 94–455, title XXI, § 2131(e)(2)], Oct. 4, 1976, [90 Stat. 1924], substituted “Use of trust as an exchange fund” for “Applicability of provisions” in item 683.
