Page:United States Statutes at Large Volume 115 Part 3.djvu/357

 PUBLIC LAW 107-134-^AN. 23, 2002 115 STAT. 2431 "If the amount with respect to which the tentative tax to be computed is: Over $8,100,000 but not over $9,100,000. Over $9,100,000 but not over $10,100,000. Over $10,100,000 The tentative tax is: $983,500 plus 18 percent of the excess over $8,100,000. $1,163,500 plus 19 percent of the excess over $9,100,000. $1,353,500 plus 20 percent of the excess over $10,100,000. "(d) DETERMINATION OF UNIFIED CREDIT. — In the case of an estate to which this section appHes, subsection (a) shall not apply in determining the credit under section 2010.". (b) CONFORMING AMENDMENTS. — (1) Section 2011 is amended by striking subsection (d) and by redesignating subsections (e), (f), and (g) as subsections (d), (e), and (f), respectively. (2) Section 2053(d)(3)(B) is amended by striking "section 2011(e)" and inserting "section 2011(d)". (3) Paragraph (9) of section 532(c) of the Economic Growth and Tax Relief Reconciliation Act of 2001 is repealed. (c) CLERICAL AMENDMENT. —The item relating to section 2201 in the table of sections for subchapter C of chapter 11 is amended to read as follows: "Sec. 2201. Combat zone-related deaths of members of the Armed Forces and deaths of victims of certain terrorist attacks.". (d) EFFECTIVE DATE; WAIVER OF LIMITATIONS.— (1) EFFECTIVE DATE.— The amendments made by this section shall apply to estates of decedents— (A) dying on or after September 11, 2001; and (B) in the case of individuals dying as a result of the April 19, 1995, terrorist attack, dying on or after April 19, 1995. (2) WAIVER OF LIMITATIONS. — If refund or credit of any overpayment of tax resulting from the amendments made by this section is prevented at any time before the close of the 1-year period beginning on the date of the enactment of this Act by the operation of any law or rule of law (including res judicata), such refund or credit may nevertheless be made or allowed if claim therefor is filed before the close of such period. SEC. 104. PAYMENTS BY CHARITABLE ORGANIZATIONS TREATED AS EXEMPT PAYMENTS. (a) IN GENERAL.— For purposes of the Internal Revenue Code of 1986— (1) payments made by an organization described in section 501(c)(3) of such Code by reason of the death, injury, wounding, or illness of an individual incurred as the result of the terrorist attacks against the United States on September 11, 2001, or an attack involving anthrax occurring on or after September 11, 2001, and before January 1, 2002, shall be treated as related to the purpose or function constituting the basis for such organization's exemption under section 501 of such Code if such payments are made in good faith using a reasonable and objective formula which is consistently applied; and (2) in the case of a private foundation (as defined in section 509 of such Code), any payment described in paragraph (1) shall not be treated as made to a disqualified person for purposes of section 4941 of such Code. 26 USC 2011. Ante, p. 75. 26 USC 2011 note. Applicability. 26 USC 501 note. Anthrax.

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