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Code · CFR · Title 26 — Internal Revenue · Part 20 · § 20.2044-2

§ 20.2044-2. Effective dates.

92 words·~1 min read·/us/cfr/t26/s§ 20.2044-2·

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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. [T.D. 8522, 59 FR 9647, Mar. 1, 1994]
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§ 20.2044-2
Effective dates.
Treas. Dec.T.D. 8522
Cites 1Cited by 0 across 0 sources
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