Treasury Regulations (26 C.F.R.)
26 CFR § 25.2519-2
Effective date.
Official textecfr.govlast amended
Except as specifically provided in § 25.2519-1(g), Example 6, the provisions of § 25.2519-1 are effective with respect to gifts made after March 1, 1994. With respect to gifts made on or before such date, the donee spouse of a section 2056(b)(7) or section 2523(f) transfer may rely on any reasonable interpretation of the statutory provisions. For these purposes, the provisions of § 25.2519-1 (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 9658, Mar. 1, 1994]
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In this part (40 sections)
- 25.2512-7 · Effect of excise tax.
- 25.2512-8 · Transfers for insufficient consideration.
- 25.2513-1 · Gifts by husband or wife to third party considered as made…
- 25.2513-2 · Manner and time of signifying consent.
- 25.2513-3 · Revocation of consent.
- 25.2513-4 · Joint and several liability for tax.
- 25.2514-1 · Transfers under power of appointment.
- 25.2514-2 · Powers of appointment created on or before October 21, 1942.
- 25.2514-3 · Powers of appointment created after October 21, 1942.
- 25.2515-1 · Tenancies by the entirety; in general.
- 25.2515-2 · Tenancies by the entirety; transfers treated as gifts;…
- 25.2515-3 · Termination of tenancy by the entirety; cases in which…
- 25.2515-4 · Termination of tenancy by entirety; cases in which none, or…
- 25.2516-1 · Certain property settlements.
- 25.2516-2 · Transfers in settlement of support obligations.
- 25.2518-1 · Qualified disclaimers of property; in general.
- 25.2518-2 · Requirements for a qualified disclaimer.
- 25.2518-3 · Disclaimer of less than an entire interest.
- 25.2512-5A · Valuation of annuities, interests for life or a term of…
- 25.2519-1 · Dispositions of certain life estates.
- 25.2519-2 · Effective date.
- 25.2521-1 · Specific exemption.
- 25.2522(a)-1 · (a)-1 Charitable and similar gifts; citizens or…
- 25.2522(b)-1 · (b)-1 Charitable and similar gifts; nonresidents not…
- 25.2522(c)-1 · (c)-1 Disallowance of charitable, etc., deductions…
- 25.2522(c)-2 · (c)-2 Disallowance of charitable, etc., deductions in…
- 25.2522(c)-3 · (c)-3 Transfers not exclusively for charitable, etc.,…
- 25.2522(c)-4 · (c)-4 Disallowance of double deduction in the case of…
- 25.2522(d)-1 · (d)-1 Additional cross references.
- 25.2523(a)-1 · (a)-1 Gift to spouse; in general.
- 25.2523(b)-1 · (b)-1 Life estate or other terminable interest.
- 25.2523(c)-1 · (c)-1 Interest in unidentified assets.
- 25.2523(d)-1 · (d)-1 Joint interests.
- 25.2523(e)-1 · (e)-1 Marital deduction; life estate with power of…
- 25.2523(f)-1 · (f)-1 Election with respect to life estate transferred…
- 25.2523(g)-1 · (g)-1 Special rule for charitable remainder trusts.
- 25.2523(h)-1 · (h)-1 Denial of double deduction.
- 25.2523(h)-2 · (h)-2 Effective dates.
- 25.2523(i)-1 · (i)-1 Disallowance of marital deduction when spouse is…
- 25.2523(i)-2 · (i)-2 Treatment of spousal joint tenancy property where…