26 CFR 20.2056A-13

§ 20.2056A-13 Effective dates.

United States · 26 CFR — Internal Revenue · Status: effective

Cite this

Citation: 26 CFR 20.2056A-13, § 20.2056A-13 Effective dates, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112645
Permanent ID: ys:prov:112645@1
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Full text

Except as provided in this section, the provisions of §§ 20.2056A-1 through 20.2056A-12 are applicable with respect to estates of decedents dying after August 22, 1995. The rule in the fourth sentence of § 20.2056A-5(c)(2) regarding unitrusts and distributions of income to the surviving spouse in conformance with applicable local law is applicable to trusts for taxable years ending after January 2, 2004.

Legislative history

This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.