26 CFR · Internal Revenue
§ 20.2056(b)-10 — Effective dates.
26 CFR § 20.2056(b)-10
TitleTitle 26: Internal RevenuePartPart 20: Estate Tax; Estates of Decedents Dying After August 16, 1954
SourceeCFR (current through Mar 20, 2026)
This text of 26 C.F.R. § 20.2056(b)-10 (Effective dates.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 C.F.R. § 20.2056(b)-10 (2026).
Text
§ 20.2056(b)-10 Effective dates.
Except as specifically provided in §§ 20.2056(b)-5(c)(3) (ii) and (iii), 20.2056(b)-7(d)(3), 20.2056(b)-7(e)(5), and 20.2056(b)-8(b), the provisions of §§ 20.2056(b)-5(c), 20.2056(b)-7, 20.2056(b)-8, and 20.2056(b)-9 are applicable with respect to estates of decedents dying after March 1, 1994. With respect to decedents dying on or before such date, the executor of the decedent's estate may rely on any reasonable interpretation of the statutory provisions. In addition, the rule in the last sentence of § 20.2056(b)-5(f)(1) and the rule in the last sentence of § 20.2056(b)-7(d)(1) regarding the effect on the spouse's right to income if applicable local law provides for the reasonable apportionment between the income and remainder beneficiaries of the total re
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Related
§ 20.2056
26 C.F.R. § 20.2056
Nearby Sections
11
§ 20.2056(b)-6
Marital deduction; life insurance or annuity payments with power of appointment in surviving spouse.§ 20.2056(b)-8
Special rule for charitable remainder trusts.§ 20.2056(b)-9
Denial of double deduction.§ 20.2056(b)-10
Effective dates.§ 20.2056(c)-3
Marital deduction; definition of “passed from the decedent to a person other than his surviving spouse”.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 20.2056(b)-10, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/20/20.2056(b)-10.