Treasury Regulations (26 C.F.R.)
26 CFR § 20.2045-1
Applicability to pre-existing transfers or interests.
Official textecfr.govlast amended
Sections 2034 through 2042 are applicable regardless of when the interests and events referred to in those sections were created or took place, except as otherwise provided in those sections and the regulations thereunder.
[T.D. 6334, 23 FR 8904, Nov. 15, 1958; 25 FR 14021, Dec. 31, 1960. Redesignated by T.D. 8522, 59 FR 9646, Mar. 1, 1994]
Source: view the official text
In this part (40 sections)
- 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.
- 20.2055-4 · Disallowance of charitable, etc., deductions because of…