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TITLE 26-INTERNAL REVENUE CODE (e) Cross reference For application of this section to income in respect of a deceased partner, see section 753. (Aug. 16, 1954, ch. 736, 68A Stat. 235; Feb. 26, 1964, Pub. L. 88-272, title II, § 221(c)(2), 78 Stat. 75; Sept. 2, 1964, Pub. L. 88-570, § 1, 78 Stat. 854; Oct. 4, 1976, Pub. L. 94-455, title XIX, §§ 1901(a)(91), 1906(b)(13)(A), 1951(b)(10)(A), title XX, §§ 2005(a)(4), 2006(b)(3), 90 Stat. 1779, 1834, 1839, 1876, 1889.) AMENDMENTS 1976--Subsec. (c)(1)(B). Pub. L. 94-455, § 1901(a)(91), struck out provision that this subparagraph applies to the same taxable years, and to the same extent, as is provided in section 683 of this title. Subsec. (c)(2)(A). Pub. L. 94-455. § 2005(a)(4)(A), sub- stituted "Federal and State estate taxes (within the meaning of section 1023(f)(3))" for "the tax imposed on the estate of the decedent or any prior decedent under section 2001 or 2101, reduced by the credits against such tax". Subsec. (c)(2)(C). Pub. L. 94-455, § 2005(a)(4)(B), sub- stituted "which bears the same ratio to the estate tax as such net value bears to the value of the gross estate" for "equal to the excess of the estate tax over the estate tax computed without including in the gross estate such net value". Subsec. (c)(3). Pub. L. 94-455, § 2006(b)(3), added par. (3). Subsec. (d)(3)(A), (B). Pub. L. 94-455, § 1906(b)(13)(A), struck out "or his delegate" following "Secretary". Subsec. (e). Pub. L. 94-455, § 1951(b)C10)(A), redesig- nated subsec. f) as (e). Former subsec. (e), relating to certain installment obligations transmitted at death, was struck out. Subsec. f). Pub. L. 94-455, § 1951(b)(10)(A), redesig- nated subsec. f) as e). 1964-Subsec. (c)2)(B). Pub. L. 88-272 substituted "421(c)(2), relating to the deduction for estate tax with respect to stock options to which part II of sub- chapter D applies" for "421(d)(6)(B), relating to the deduction for estate tax with respect to restricted stock options". Subsec. Ce). Pub. L. 88-570 added subsec. (e) and re- designated former subsec. (e) as f). Subsec. f). Pub. L. 88-570 redesignated former subsec. (e) as Cf). EncTIVs DATE OF 1976 AP wDENT Amendment of subsec. (c)(1)(B) by section 1901(a)(91) of Pub. L. 94-455 effective for taxable years beginning after Dec. 31, 1976, see section 1901(d) of Pub. L. 94-455, set out as an Effective Date of 1976 Amendment note under section 2 of this title. Amendment of subsecs. Ce) and (f) by section 1951(b)(10)(A) of Pub. L. 94-455 effective for taxable years beginning after Dec. 31. 1976, see section 1951(d) of Pub. L. 94-455, set out as an Effective Date of 1976 Amendment note under section 72 of this title. Amendment of subsec. (c)(2)(A). (C) by .section 2005(a)(4)(A). (B) of Pub. L. 94-455 applicable in re- spect of decedents dying after Dec. 31, 1976, see sec- tion 2005(f)(1) of Pub. L. 94-455, set out as an Effec- tive Date note under section 1023 of this title. For effective date of amendment of subsec. (c)(3) by section 2006(b)(3) of Pub. L. 94-455, sec section 2006(c) of Pub. L. 94-455, set out as an Effective Date note under section 2601 of this title. ErrcTV DATE or 1964 AxNmxwr Amendment of section by Pub. L. 88-272 applicable to taxable years ending after Dec. 31, 1963, see section 221(e) of Pub. L. 88-272, set out as an Effective Date of 1964 Amendment note under section 421 of this title. SAVINGS PROVISIONS Section 1951(b)(10)(B) of Pub. L. 94-455 provided that: "Notwithstanding subparagraph (A) (repealing subsec. (e) of this section], any election made under section 691(e) to have subsection (a)(4) of such section apply in the case of an installment obligation shali continue to be effective with respect to taxable years beginning after December 31, 1976. Section 691(c) shall not apply in respect of any amount included in gross income by reason of the preceding sentence. The liability under bond filed under section 44(d) of the In- ternal Revenue Code of 1939 (or corresponding provi- sions of prior law) in respect of which such an election applies is hereby released with respect to taxable years to which such election applies." CROSS REFERENcES Basis of property acquired from decedent, inapplica- bility of section 1014 to this section, see section 1014 of this title. Income in respect of decedent as gross income, see section 61 of this title. Partner receiving income in respect of decedent, see section 753 of this title. Returns of decedents, see section 6012 of this title. SECTION REFERR TO IN OTHER SECTIONS This section is referred to in sections 57, 221, 421. 453, 753, 1014, 1023, 1245, 1250, 1251 of this title. § 692. Income taxes on members of Armed Forces on death (a) General rule In the case of any individual who dies while in active service as a member of the Armed Forces of the United States, if such death oc- curred while serving in a combat zone (as deter- mined under section 112) or as a result of wounds, disease, or injury incurred while so serving- (1) any tax imposed by this subtitle shall not apply with respect to the taxable year in which falls the date of his death, or with re- spect to any prior taxable year ending on or after the first day he so served in a combat zone after June 24, 1950; and (2) any tax under this subtitle and under the corresponding provisions of prior revenue laws for taxable years preceding those speci- fied in paragraph (1) which is unpaid at the date of his death (including interest, addi- tions to the tax, and additional amounts) shall not be assessed, and if assessed the as- sessment shall be abated, and if collected shall be credited or refunded as an overpay- ment. (b) Individuals in missing status For purposes of this section, in the case of an individual who was in a missing status within the meaning of section 6013(f)(3)(A), the date of his death shall be treated as being not earlier than the date on which a determination of his death is made under section 556 of title 37 of the United States Code. The preceding sen- tence shall not cause subsection (a)(1) to apply for any taxable year beginning- (1) after January 2, 1978, in the case of ser- vice in the combat zone designated for pur- poses of the Vietnam conflict, or (2) more than 2 years after the date desig- nated under section 112 as the date of termi- nation of combatant activities in that zone, in the case of any combat zone other than that referred to in paragraph (1). Page 481 § 692