Bill H.R. 483
§ 642 Special rules for credits and deductions
- (g) Pub. L. 89–621 inserted “or of any other person” after “shall not be allowed as a deduction in computing the taxable…
§ 2056 Bequests, etc., to surviving spouse
- (d)(2) Pub. L. 89–621 provided that if the disclaimer is made by the person before the date prescribed for the filing of the…