{"data":{"id":"us/26-cfr-20.2044-2","jurisdiction":"us","citation":"26 CFR 20.2044-2","heading":"-2 Effective dates.","body":"Except as specifically provided in Example 7 of § 20.2044-1(e), the provisions of § 20.2044-1 are effective with respect to estates of a decedent-spouse dying after March 1, 1994. With respect to estates of decedent-spouses dying on or before such date, taxpayers may rely on any reasonable interpretation of the statutory provisions. For these purposes, the provisions of § 20.2044-1 (as well as project LR-211-76, 1984-1 C.B., page 598, see § 601.601(d)(2)(ii)(b) of this chapter), are considered a reasonable interpretation of the statutory provisions.","path":["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"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-26.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:11Z","sha256":"47fc7168a2f51f437de411a4918dcd54f89d6cbdd33955f723e3210bfc77e31c","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-20.2044-1","next":"us/26-cfr-20.2045-1"},"notice":"GroundRules: Original legal text. Not legal advice."}