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Code · CFR · Title 26 — Internal Revenue · Part 20 · § 20.2045-1

§ 20.2045-1. Applicability to pre-existing transfers or interests.

58 words·~1 min read·/us/cfr/t26/s§ 20.2045-1·

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Sections 2034 through 2042 are applicable regardless of when the interests and events referred to in those sections were created or took place, except as otherwise provided in those sections and the regulations thereunder. [T.D. 6334, 23 FR 8904, Nov. 15, 1958; 25 FR 14021, Dec. 31, 1960. Redesignated by T.D. 8522, 59 FR 9646, Mar. 1, 1994]
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  • T.D. 6334
  • T.D. 8522
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§ 20.2045-1
Applicability to pre-existing transfers or interests.
Treas. Dec.T.D. 6334
Treas. Dec.T.D. 8522
Cites 2Cited by 0 across 0 sources
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