Page:United States Statutes at Large Volume 83.djvu/593

 83 STAT. ]

PUBLIC LAW 91-172-DEC. 30, 1969

(4)(A) Except as provided in subparagraphs (B) and (C), the amendments made by paragraphs (1) and (2) of subsection (d) shall apply in the case of decedents dying after December 31, 1969. (B) ouch amendments shall not apply in the case of property passing under the terms of a will executed on or before October 9, 1969— (i) if the decedent dies before October 9, 1972, without having republished the will after October 9, 1969, by codicil or otherwise, (ii) if the decedent at no time after October 9, 1969, had the right to change the portions of the will which pertain to the passing of the property to, or for the use of, an organization described in section 2055(a), or (iii) if the will is not republished by codicil or otherwise before October 9, 1972, and the decedent is on such date and at all times thereafter under a mental disability to republish the will by codicil or otherwise. (C) Such amendments shall not apply in the case of property transferred in trust on or before October 9, 1969— (i) if the decedent dies before October 9, 1972, without having amended after October 9, 1969, the instrument governing the disposition of the property, (ii) if the property transferred was an irrevocable interest to, or for the use of, an organization described in section 2055 (a) J or (iii) if the instrument governing the disposition of the property was not amended by the decedent before October 9, 1972, and the decedent is on such date and at all times thereafter under a mental disability to change the disposition of theproperty. (D) The amendment made by paragraph (3) of subsection (d) shall apply to gifts made after December 31, 1969, except that the amendments made to section 2522(c)(2) of the Internal Revenue Code of 1954 shall apply to gifts made after July 31, 1969. (E) The amendments made by paragraph (4) of subsection (d) shall apply to gifts and transfers made after December 31, 1969. (5) The amendment made by subsection (e) shall apply to transfers in trust made after July 31, 1969. (6) The amendments made by subsection (f) shall apply with respect to sales made after December 19, 1969. (h)

ELIGIBILITY FOR UNLIMITED CHARITABLE DEDUCTION.—

(1) Section 1 7 0 (b)(1)(C) (relating to unlimited charitable deduction for certain individuals), as amended by subsection (a) of this section, is amended by adding at the end thereof the following new sentence: "In the case of a separate return for the taxable year by a married individual who previously filed a joint return with a former deceased spouse for any of the 10 preceding ta,xable years, the amount of charitable contributions and taxes paid for any such preceding taxable year, for which a joint return was filed with the former deceased spouse, shall be determined in the same manner as if the taxpayer had not remarried after the death of such former spouse." (2) The amendment made by this subsection shall apply to taxable years beginning after December 31, 1968.

31-100 O - 7 0 - 38

565

^^te, p. se i.

Ante,

p. 561.

Ante,

p. 549,

�