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26 CFR Part 20›PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954›Gross Estate

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

26 CFR Part 20 · 2026-09-24 edition · updated 2026-10-02 · California

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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▸Contents — 26 CFR Part 20
26 CFR Part 20

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