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

26 C.F.R. Part 20 — Estate Tax; Estates Of Decedents Dying After August 16, 1954 · 2026 edition · updated 2026-10-04 · United States

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 C.F.R. Part 20 — Estate Tax; Estates Of Decedents Dying After August 16, 1954

26 C.F.R. Part 20 — Estate Tax; Estates Of Decedents Dying After August 16, 1954

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