Code of Federal Regulations · Section
§ 20.2045-1 — -1 Applicability To Pre-existing Transfers Or Interests
26 C.F.R. § 20.2045-1
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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.
Authorizing Statute
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Extension of time for filing returns26 U.S.C. § 6081
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Valuation tables26 U.S.C. § 7520
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Mode or time of collection26 U.S.C. § 6302
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Imposition and rate of tax26 U.S.C. § 2001
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Unified credit against estate tax26 U.S.C. § 2010
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Information returns of tax return preparers26 U.S.C. § 6060
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Rules and regulations26 U.S.C. § 7805
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Identifying numbers26 U.S.C. § 6109