26 U.S.C. § 2045 — Prior interests
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 40 words · no verdicts yet
This section covers prior interests. Except as otherwise specifically provided by law, sections 2034 to 2042, inclusive, must apply to the transfers, trusts, estates, interests, rights, powers, and relinquishment of powers, as severally enumerated and described in it, whenever made, created, arising, existing, exercised, or relinquished.
Except as otherwise specifically provided by law, sections 2034 to 2042, inclusive, must apply to the transfers, trusts, estates, interests, rights, powers, and relinquishment of powers, as severally enumerated and described in it, whenever made, created, arising, existing, exercised, or relinquished.
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.
Source credit: (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.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1976Amended · Pub. L. 94-455 · 90 Stat. 1853
- 1981Amended · Pub. L. 97-34 · 95 Stat. 304
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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