§ 20.2045-1 Applicability to pre-existing transfers or interests.
Amended 1976
- 1976 Pub. L. 94-455 Pub. L. 94–455 substituted “specifically provided by law” for “specifically provided therein”.
Cases: Estate of Sommers v. Commissioner, 149 T.C. No. 8 (2017)
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.