§ 2045. Prior interests

Statutory text

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.

Legislative history

Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.

1954
Aug. 16, 1954, ch. 736, 68A Stat. 388, § 2044 · 68A Stat. 388
Enacted · 26 U.S.C. § 2045
Aug. 16, 1954, ch. 736, 68A Stat. 388, § 2044
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 388, § 2044
1976
Pub. L. 94–455 title XX § 2001(c)(1)(M) · 90 Stat. 1520
Substituted · 26 U.S.C. § 2045
Pub. L. 94–455 substituted “specifically provided by law” for “specifically provided therein”
Source evidence
Code amendment note
Pub. L. 94–455 substituted “specifically provided by law” for “specifically provided therein”.
Enacted provision · exact public law section
(M) Prior interests.— Section 2044 (relating to prior 26 USC 2044. interests) is amended by striking out “specifically provided therein” and inserting in lieu thereof “specifically provided bylaw”.
Effective date note
Amendment by Pub. L. 94–455 applicable to estates of decedents dying after Dec. 31, 1976, see section 2001(d) of Pub. L. 94–455, set out as a note under section 2001 of this title.

1 of 2 references resolved to an enrolled provision · 1 partial

Editorial Notes

Prior Provisions

A prior section 2045 was renumbered section 2046 of this title.

Amendments

1976—Pub. L. 94–455 substituted “specifically provided by law” for “specifically provided therein”.

Statutory Notes and Related Subsidiaries

Effective Date of 1976 Amendment

Amendment by Pub. L. 94–455 applicable to estates of decedents dying after Dec. 31, 1976, see section 2001(d) of Pub. L. 94–455, set out as a note under section 2001 of this title.

Credits

1954–1981 · 3 acts

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

Show as published

(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.)