12 2 STA T .35 3 0PUBLIC LA W 110 – 31 7— AU G .2 9, 200 8discharge( as t hat ter m is de f i n ed in secti o n 1 1 74 (i ) of tit l e1 0 )
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’ .SEC.9 . R E P E ALOFD OLLAR L IM I T ATIO N ON CONTRI BU TIONS TO FUNERAL TRUSTS. (a) INGE NE RAL . —Sub section (c) of section 685 of the Internal R e v enue C odeof1 9 86 (relating to treatment of funeral trusts) is re p ealed. (b) C O N F OR MI N GA MEN D MEN T .—Subsections (d) , (e), and (f) of such section are redesignated as subsections (c), (d), and (e), respec - tivel y . (c) E FFE C TI V E D ATE.— T he amendments made by this section shall apply to ta x able years beginning after the date of the enact- ment of this Act. SEC. 10 . EFFECTI V E DATES. (a) RETROACTIVE EFFECTIVE DATE.—Except as provided in sub- section (b) and section 9, this Act and the amendments made by this Act shall apply w ith respect to any sole survivorship dis- charge granted after September 11, 2 001. (b) DATE OF ENACTMENT EFFECTIVE DATE FOR CERTAIN AMEND- MENT S .—The amendments made by sections 4, 7, and 8 shall apply with respect to any sole survivorship discharge granted after the date of the enactment of this Act. (c) SOLE S U RVIVORS H I P DISCHARGE DEFINED.—In this section, the term ‘ ‘sole survivorship discharge’’ means the separation of a member from the Armed F orces, at the re q uest of the member, pursuant to the Department of Defense policy permitting the early separation of a member who is the only surviving child in a family in which— (1) the father or mother or one or more siblings— (A) served in the Armed Forces; and ( B ) was k illed, died as a result of wounds, accident, or disease, is in a captured or missing in action status, or is permanently 100 percent disabled or hospitali z ed on a continuing basis (and is not employed gainfully because of the disability or hospitalization); and (2) the death, status, or disability did not result from the intentional misconduct or willful neglect of the parent or Ap p licab ili ty.5USC2108no t e . 2 6 USC 685 note. 26 USC 685.
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