§ 2045. Prior interests
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/usc/title-26/section-2045A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 388, § 2044; Pub. L. 94–455, title XX, § 2001(c)(1)(M), Oct. 4, 1976, 90 Stat. 1853; renumbered § 2045, Pub. L. 97–34, title IV, § 403(d)(3)(A)(i), Aug. 13, 1981, 95 Stat. 304.)
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- Public Law 97–34To amend the Internal Revenue Code of 1954 to encourage economic growth through reduction of the tax rates for individual taxpayers, acceleration of capital cost recovery of investment in plant, equipment, and real property, and incentives for savings, and for other purposes
- Public Law 94–455To reform the tax laws of the United States
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- Aug. 16, 1954, ch. 736
- 68A Stat. 388
- Pub. L. 94–455, title XX, § 2001(c)(1)(M)
- 90 Stat. 1853
- Pub. L. 97–34, title IV, § 403(d)(3)(A)(i)
- 95 Stat. 304
- Pub. L. 94–455
- section 2001(d) of Pub. L. 94–455
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§ 2045
Prior interests
Stat.×2
U.S.C.×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 388
Pub. L.Pub. L. 94–455, title XX, § 2001(c)(1)(M)
Stat.90 Stat. 1853
Pub. L.Pub. L. 97–34, title IV, § 403(d)(3)(A)(i)
Cites 10 · showing 7Cited by 3 across 2 sources