Treasury Regulations (26 C.F.R.)
26 CFR § 20.2044-2
Effective dates.
Official textecfr.govlast amended
Except as specifically provided in Example 7 of § 20.2044-1(e), the provisions of § 20.2044-1 are effective with respect to estates of a decedent-spouse dying after March 1, 1994. With respect to estates of decedent-spouses dying on or before such date, taxpayers may rely on any reasonable interpretation of the statutory provisions. For these purposes, the provisions of § 20.2044-1 (as well as project LR-211-76, 1984-1 C.B., page 598, see § 601.601(d)(2)(ii)(b) of this chapter), are considered a reasonable interpretation of the statutory provisions.
[T.D. 8522, 59 FR 9647, Mar. 1, 1994]
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In this part (40 sections)
- 20.2032A-4 · Method of valuing farm real property.
- 20.2032A-8 · Election and agreement to have certain property valued…
- 20.2033-1 · Property in which the decedent had an interest.
- 20.2034-1 · Dower or curtesy interests.
- 20.2036-1 · Transfers with retained life estate.
- 20.2037-1 · Transfers taking effect at death.
- 20.2038-1 · Revocable transfers.
- 20.2039-1 · Annuities.
- 20.2039-1T · Limitations and repeal of estate tax exclusion for…
- 20.2039-2 · Annuities under “qualified plans” and section 403(b)…
- 20.2039-3 · Lump sum distributions under “qualified plans;” decedents…
- 20.2039-4 · Lump sum distributions from “qualified plans;” decedents…
- 20.2039-5 · Annuities under individual retirement plans.
- 20.2040-1 · Joint interests.
- 20.2041-1 · Powers of appointment; in general.
- 20.2041-2 · Powers of appointment created on or before October 21, 1942.
- 20.2041-3 · Powers of appointment created after October 21, 1942.
- 20.2042-1 · Proceeds of life insurance.
- 20.2043-1 · Transfers for insufficient consideration.
- 20.2044-1 · Certain property for which marital deduction was previously…
- 20.2044-2 · Effective dates.
- 20.2045-1 · Applicability to pre-existing transfers or interests.
- 20.2046-1 · Disclaimed property.
- 20.2031-7A · Valuation of annuities, interests for life or a term of…
- 20.2051-1 · Definition of taxable estate.
- 20.2052-1 · Exemption.
- 20.2053-1 · Deductions for expenses, indebtedness, and taxes; in…
- 20.2053-2 · Deduction for funeral expenses.
- 20.2053-3 · Deduction for expenses of administering estate.
- 20.2053-4 · Deduction for claims against the estate.
- 20.2053-5 · Deductions for charitable, etc., pledges or subscriptions.
- 20.2053-6 · Deduction for taxes.
- 20.2053-7 · Deduction for unpaid mortgages.
- 20.2053-8 · Deduction for expenses in administering property not…
- 20.2053-9 · Deduction for certain State death taxes.
- 20.2053-10 · Deduction for certain foreign death taxes.
- 20.2054-1 · Deduction for losses from casualties or theft.
- 20.2055-1 · Deduction for transfers for public, charitable, and…
- 20.2055-2 · Transfers not exclusively for charitable purposes.
- 20.2055-3 · Effect of death taxes and administration expenses.