{"data":{"id":"us/26-u.s.c.-2045","jurisdiction":"us","citation":"26 U.S.C. § 2045","heading":"Prior interests","body":"Except as otherwise specifically provided by law, sections 2034 to 2042, inclusive, shall apply to the transfers, trusts, estates, interests, rights, powers, and relinquishment of powers, as severally enumerated and described therein, whenever made, created, arising, existing, exercised, or relinquished.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 11—ESTATE TAX"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"ab5ab991c865ff1fbd0835b52e77d2a3a193b8bbb5fe42a679ca5e7d7469e431","source_id":"us","stale":true,"prev":"us/26-u.s.c.-2044","next":"us/26-u.s.c.-2046"},"notice":"GroundRules: Original legal text. Not legal advice."}