FEDERAL · 26 U.S.C. · Chapter Subchapter A—Estates of Citizens or Residents
Prior interests
26 U.S.C. § 2045
This text of 26 U.S.C. § 2045 (Prior interests) 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 U.S.C. § 2045.
Text
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.
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Related
Asiatic Petroleum Co. v. Commissioner of Internal Revenue
79 F.2d 234 (Second Circuit, 1935)
Bunting v. Bunting
760 A.2d 989 (Connecticut Appellate Court, 2000)
Source Credit
History
(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
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.
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.
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Bluebook (online)
26 U.S.C. § 2045, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/2045.