26 CFR 25.2207A-2
§ 25.2207A-2 Effective date.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 25.2207A-2, § 25.2207A-2 Effective date, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112724
- Permanent ID
ys:prov:112724@1- SHA-256
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Full text
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.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.