Amendments1989—[Pub. L. 101–239] substituted “The” for “Except as provided in section 2210, the”.
1984—[Pub. L. 98–369] inserted exception phrase.
Effective Date of 1989 Amendment[Pub. L. 101–239, title VII, § 7304(b)(3)], Dec. 19, 1989, [103 Stat. 2353], provided that: “The amendments 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.”
Effective Date of 1984 Amendment[Pub. L. 98–369, div. A, title V, § 544(d)], July 18, 1984, [98 Stat. 894], provided that: “The amendments made by this section [enacting [section 2210 of this title] and amending this section and sections 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].”