Current through Pub. L. 119-100Open in workspace

§ 2045 Prior interests

Except as otherwise specifically provided by law, sections 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.

(Aug. 16, 1954, ch. 736, 68A Stat. 388, § 2044; Pub. L. 94–455, title XX, § 2001(c)(1)(M), Oct. 4, 1976, 90 Stat. 1853; renumbered § 2045, Pub. L. 97–34, title IV, § 403(d)(3)(A)(i), Aug. 13, 1981, 95 Stat. 304.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 2045

Source: decipher.legal/usc/26/2045 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)