# 26 U.S.C. § 2045: Prior interests

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s2045>. Cite pinpoints as 26 U.S.C. § 2045(a)(1).

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.

## Regulations

- [Treas. Reg. § 20.2045-1](/26/reg/20.2045-1.md): Applicability to pre-existing transfers or interests. (interprets § 2045)

## Leading cases

- [Estate of Sommers v. Commissioner, 149 T.C. No. 8 (2017)](https://www.courtlistener.com/opinion/4563568/estate-of-sommers-v-commr/)

Derived from: 1939 § 811(h)

## Prior provisions

- A prior section 2045 was renumbered section 2046 of this title.

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 388
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1853
- 1981-08-13: [Pub. L. 97-34](/26/act/97-34.md), 95 Stat. 304