FEDERAL · 26 U.S.C. · Chapter 11
Prior interests
Current through Pub. L. 119-102
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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26 U.S.C. § 2045 (Prior interests) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
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.