Determination of Tax Liability
§ 25.2207A-2 Effective date.
26 C.F.R. Part 25 — Gift Tax; Gifts Made After December 31, 1954 · 2026 edition · updated 2026-10-04 · United States
The provisions of § 25.2207A-1 are effective with respect to dispositions made after March 1, 1994. With respect to gifts made on or before such date, the donor may rely on any reasonable interpretation of the statutory provisions. For these purposes, the provisions of § 25.2207A-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 9656, Mar. 1, 1994]
Get a plain-English answer with a citation back to this text.
Ask AI about this code