Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 2045
Prior interests
Official textgovinfo.govlast amended
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.
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Nearby sections (25 sections)
- 2033A · [§2033A. Renumbered §2057]
- 2034 · Dower or curtesy interests
- 2035 · Adjustments for certain gifts made within 3 years of decedent's…
- 2036 · Transfers with retained life estate
- 2037 · Transfers taking effect at death
- 2038 · Revocable transfers
- 2039 · Annuities
- 2040 · Joint interests
- 2041 · Powers of appointment
- 2042 · Proceeds of life insurance
- 2043 · Transfers for insufficient consideration
- 2044 · Certain property for which marital deduction was previously…
- 2045 · Prior interests
- 2046 · Disclaimers
- 2051 · Definition of taxable estate
- 2052 · [§2052. Repealed. Pub. L. 94–455, title XX, §2001(a)(4), Oct. 4,…
- 2053 · Expenses, indebtedness, and taxes
- 2054 · Losses
- 2055 · Transfers for public, charitable, and religious uses
- 2056 · Bequests, etc., to surviving spouse
- 2056A · Qualified domestic trust
- 2057 · [§2057. Repealed. Pub. L. 113–295, div. A, title II,…
- 2058 · State death taxes
- 2101 · Tax imposed
- 2102 · Credits against tax