2017 US Code
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
| 26 U.S.C. § 2045 (2017) |
| §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.) |
|
PRIOR PROVISIONS
A prior section 2045 was renumbered section 2046 of this title. AMENDMENTS1976—Pub. L. 94–455 substituted "specifically provided by law" for "specifically provided therein". EFFECTIVE DATE OF 1976 AMENDMENTAmendment 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. |
| United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| 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 |
| section 2045 |
| 2017 |
| January 12, 2018 |
| No |
| standard |
| 90 Stat. 1853 95 Stat. 304 |
| Public Law 94-455, Public Law 97-34 |
