United States Code · Section
§ 2045 — Prior Interests
26 U.S.C. § 2045
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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.
Implementing Regulations
No implementing regulations found.