Internal Revenue Code:Sec. 2045. Prior interests
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Contents |
Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle B - Estate and Gift Taxes
CHAPTER 11 - ESTATE TAX
Subchapter A - Estates of Citizens or Residents
PART III - GROSS ESTATE
Statute
Sec. 2045. Prior interests
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.
Sources
(Aug. 16, 1954, ch. 736, 68A Stat. 388, Sec. 2044; Pub. L. 94-455,
title XX, Sec. 2001(c)(1)(M), Oct. 4, 1976, 90 Stat. 1853;
renumbered Sec. 2045, Pub. L. 97-34, title IV, Sec.
403(d)(3)(A)(i), Aug. 13, 1981, 95 Stat. 304.)
Miscellaneous
PRIOR PROVISIONS
A prior section 2045 was renumbered section 2046 of this title.
AMENDMENTS
1976 - Pub. L. 94-455 substituted ''specifically provided by
law'' for ''specifically provided therein''.
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by Pub. L. 94-455 applicable to estates of decedents
dying after Dec. 31, 1976, see section 2001(d) of Pub. L. 94-455,
set out as a note under section 2001 of this title.
