26 CFR 20.2045-1
§ 20.2045-1 Applicability to pre-existing transfers or interests.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 20.2045-1, § 20.2045-1 Applicability to pre-existing transfers or interests, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112591
- Permanent ID
ys:prov:112591@1- SHA-256
22ebf0d34363277b2cf569142629820329f0826b3ffcbbac117b0f49c2bcee80
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.