Re https://acrobat.adobe.com/link/track?uri=urn:aaid:scds:US:a0980f6d-9ea3-35ff-bafc-a85ef2722e6c
We should always read the footnotes.
38. Id. at 5901 (providing that provisions of Section 121(d)(9) will not apply to estates or decedents dying after December 31, 2010).
