GroundRules
26 CFR 20.2045-1: -1 Applicability to pre-existing transfers or interests.
Where this section sits in the code
- Title 26—Internal Revenue
- CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY
- SUBCHAPTER B—ESTATE AND GIFT TAXES
- PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
Sections 2034 through 2042 are applicable regardless of when the interests and events referred to in those sections were created or took place, except as otherwise provided in those sections and the regulations thereunder.
Collected 2026-08-27T02:25:11Z. Source file · JSON