{"data":{"id":"us/26-cfr-25.2519-2","jurisdiction":"us","citation":"26 CFR 25.2519-2","heading":"-2 Effective date.","body":"Except as specifically provided in § 25.2519-1(g), Example 6, the provisions of § 25.2519-1 are effective with respect to gifts made after March 1, 1994. With respect to gifts made on or before such date, the donee spouse of a section 2056(b)(7) or section 2523(f) transfer may rely on any reasonable interpretation of the statutory provisions. For these purposes, the provisions of § 25.2519-1 (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 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 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":"d83507b71bf172d02f03c9481f3d4e91186022822c2f28b0f32c84089b467064","source_id":"us-cfr","stale":true,"prev":"us/26-cfr-25.2519-1","next":"us/26-cfr-25.2521-1"},"notice":"GroundRules: Original legal text. Not legal advice."}