Treasury Regulations (26 C.F.R.)
26 CFR § 25.2703-2
Effective date.
Official textecfr.govlast amended
Section 25.2703-1 applies to any right or restriction created or substantially modified after October 8, 1990, and is effective as of January 28, 1992. With respect to transfers occurring prior to January 28, 1992, and for purposes of determining whether an event occurring prior to January 28, 1992 constitutes a substantial modification, taxpayers may rely on any reasonable interpretation of the statutory provisions. For these purposes, the provisions of the proposed regulations and the final regulations are considered a reasonable interpretation of the statutory provisions.
[T.D. 8395, 57 FR 4274, Feb. 4, 1992]
Source: view the official text
In this part (40 sections)
- 25.2524-1 · Extent of deductions.
- 25.2523(f)-1A · (f)-1A Special rule applicable to community property…
- 25.2701-0 · Table of contents.
- 25.2701-1 · Special valuation rules in the case of transfers of certain…
- 25.2701-2 · Special valuation rules for applicable retained interests.
- 25.2701-3 · Determination of amount of gift.
- 25.2701-4 · Accumulated qualified payments.
- 25.2701-5 · Adjustments to mitigate double taxation.
- 25.2701-6 · Indirect holding of interests.
- 25.2701-7 · Separate interests.
- 25.2701-8 · Effective dates.
- 25.2702-0 · Table of contents.
- 25.2702-1 · Special valuation rules in the case of transfers of…
- 25.2702-2 · Definitions and valuation rules.
- 25.2702-3 · Qualified interests.
- 25.2702-4 · Certain property treated as held in trust.
- 25.2702-5 · Personal residence trusts.
- 25.2702-6 · Reduction in taxable gifts.
- 25.2702-7 · Effective dates.
- 25.2703-1 · Property subject to restrictive arrangements.
- 25.2703-2 · Effective date.
- 25.2704-1 · Lapse of certain rights.
- 25.2704-2 · Transfers subject to applicable restrictions.
- 25.2704-3 · Effective date.
- 25.6001-1 · Records required to be kept.
- 25.6011-1 · General requirement of return, statement, or list.
- 25.6011-4 · Requirement of statement disclosing participation in…
- 25.6019-1 · Persons required to file returns.
- 25.6019-2 · Returns required in case of consent under section 2513.
- 25.6019-3 · Contents of return.
- 25.6019-4 · Description of property listed on return.
- 25.6060-1 · Reporting requirements for tax return preparers.
- 25.6061-1 · Signing of returns and other documents.
- 25.6065-1 · Verification of returns.
- 25.6075-1 · Returns, time for filing gift tax returns for gifts made…
- 25.6075-2 · Returns; time for filing gift tax returns for gifts made…
- 25.6081-1 · Automatic extension of time for filing gift tax returns.
- 25.6091-1 · Place for filing returns and other documents.
- 25.6091-2 · Exceptional cases.
- 25.6107-1 · Tax return preparer must furnish copy of return to taxpayer…