{"data":{"id":"us/26-cfr-20.2056a-13","jurisdiction":"us","citation":"26 CFR 20.2056A-13","heading":"A-13 Applicability dates.","body":"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.","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":"413f96d39570f4f524a7fe47936319865ae21ef1afb92539851aabfc28a49451","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-20.2056a-12","next":"us/26-cfr-20.2101-1"},"notice":"GroundRules: Original legal text. Not legal advice."}