Treasury Regulations · 26 CFR
§ 20.2045-1. Applicability to pre-existing transfers or interests.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 2045
Cite as 26 CFR § 20.2045-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- November 15, 1958 by T.D. 6334
- Last amended
- March 1, 1994 by T.D. 8522
- Issued under
- 26 U.S.C. § 2045
- Length
- 53 words · about 1 min to read
- Cross-references
- cites 1 Code section and 0 regulations; cited by 0
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.
[T.D. 6334, 23 FR 8904, Nov. 15, 1958; 25 FR 14021, Dec. 31, 1960. Redesignated by T.D. 8522, 59 FR 9646, Mar. 1, 1994]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 8522 (59 FR 9646)
- Amended (25 FR 14021)
- Issued by T.D. 6334 (23 FR 8904)
Where it sits in 26 CFR
- Subchapter B Estate and gift taxes
- Part 20 Estate tax; estates of decedents dying after august 16, 1954
- Gross Estate
Nearby sections
- § 20.2042-1 Proceeds of life insurance.
- § 20.2043-1 Transfers for insufficient consideration.
- § 20.2044-1 Certain property for which marital deduction was previously allowed.
- § 20.2044-2 Effective dates.
- § 20.2045-1 Applicability to pre-existing transfers or interests.
- § 20.2046-1 Disclaimed property.