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26 U.S.C. · Internal Revenue Code
26 U.S.C. § 2045

Prior interests

Ch. 11 — ESTATE TAX
Title 26 U.S.C. ● ACTIVE Primary Source Ch. 11
Statutory Text

26 U.S.C. § 2045 — Prior interests

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition 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 Sec. 2045 - Prior interests From the U.S. Government Publishing Office, www.gpo.gov

§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.

(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 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".

Statutory Notes and Related Subsidiaries

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.

Source: uscode.house.gov — public domain Official Source ↗
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boisestandard.org
Citation
26 U.S.C. § 2045
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The statutory text of 26 U.S.C. § 2045 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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← 26 U.S.C. § 2044 26 U.S.C. § 2046 →
Ch. 11 — ESTATE TAX
26 U.S.C. § 200126 U.S.C. § 200226 U.S.C. § 201026 U.S.C. § 201126 U.S.C. § 201226 U.S.C. § 201326 U.S.C. § 201426 U.S.C. § 201526 U.S.C. § 201626 U.S.C. § 203126 U.S.C. § 203226 U.S.C. § 2032A26 U.S.C. § 203326 U.S.C. § 2033A26 U.S.C. § 203426 U.S.C. § 203526 U.S.C. § 203626 U.S.C. § 203726 U.S.C. § 203826 U.S.C. § 203926 U.S.C. § 204026 U.S.C. § 204126 U.S.C. § 204226 U.S.C. § 204326 U.S.C. § 204426 U.S.C. § 204526 U.S.C. § 204626 U.S.C. § 205126 U.S.C. § 205226 U.S.C. § 2053
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