26 U.S.C. § 2045

Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)

Section 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.

26 U.S.C. § 2045

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.

EDITORIAL NOTES

PRIOR PROVISIONSA prior section 2045 was renumbered section 2046 of this title.

AMENDMENTS1976-Pub. L. 94-455 substituted "specifically provided by law" for "specifically provided therein".

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATE OF 1976 AMENDMENTAmendment 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.