26 CFR · Internal Revenue
§ 20.2056A-13 — Effective dates.
26 CFR § 20.2056A-13
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. § 20.2056A-13 (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. § 20.2056A-13 (2026).
Text
§ 20.2056A-13 Effective dates.
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.
[T.D. 9102, 69 FR 21, Jan. 2, 2004]
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Related
§ 20.2056
26 C.F.R. § 20.2056
Nearby Sections
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§ 20.2056A-8
Special rules for joint property.§ 20.2056A-9
Designated Filer.§ 20.2056A-12
Increased basis for section 2056A estate tax paid with respect to distribution from a QDOT.§ 20.2056A-13
Effective dates.Cite This Page — Counsel Stack
Bluebook (online)
26 C.F.R. § 20.2056A-13, Counsel Stack Legal Research, https://law.counselstack.com/cfr/26/20/20.2056A-13.