Federal regulations · Through 2026-08-25 · Newer source version available

26 CFR 20.2056A-13: A-13 Applicability dates.

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

Except as provided in this section and in §§ 20.2056A-2(e), 20.2056A-4(e), and 20.2056A-11(e), the provisions of §§ 20.2056A-1 through 20.2056A-12 are applicable with respect to estates of decedents dying on or after August 22, 1995. The rule in the fourth sentence of § 20.2056A-5(c)(2) regarding unitrusts and distributions of income to the surviving spouse in conformance with applicable local law is applicable to trusts for taxable years ending after January 2, 2004.

Collected 2026-08-27T02:25:11Z. Source file · JSON

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