Treasury Regulations · 26 CFR
§ 20.2207A-2. Effective date.
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. § 2207A
Cite as 26 CFR § 20.2207A-2
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- March 1, 1994 by T.D. 8522
- Issued under
- 26 U.S.C. § 2207A
- Length
- 93 words · about 1 min to read
- Cross-references
- cites 0 Code sections and 1 regulation; cited by 0
The provisions of § 20.2207A-1 are effective with respect to estates of decedents dying after March 1, 1994. With respect to estates of decedent dying on or before such date, the executor of the decedent's estate may rely on any reasonable interpretation of the statutory provisions. For these purposes, the provisions of § 20.2207A-1 (as well as project LR-211-76, 1984-1 C.B., page 598, see § 601.601(d)(2)(ii)(b) of this chapter), are considered a reasonable interpretation of the statutory provisions.
[T.D. 8522, 59 FR 9655, Mar. 1, 1994]
Cross-references
Computed from the citations in the text of 26 CFR.
Regulations 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.
- Issued by T.D. 8522 (59 FR 9655)
Where it sits in 26 CFR
- Subchapter B Estate and gift taxes
- Part 20 Estate tax; estates of decedents dying after august 16, 1954
- Miscellaneous
Nearby sections
- § 20.2205-1 Reimbursement out of estate.
- § 20.2206-1 Liability of life insurance beneficiaries.
- § 20.2207-1 Liability of recipient of property over which decedent had power of appointment.
- § 20.2207A-1 Right of recovery of estate taxes in the case of certain marital deduction property.
- § 20.2207A-2 Effective date.
- § 20.2208-1 Certain residents of possessions considered citizens of the United States.
- § 20.2209-1 Certain residents of possessions considered nonresidents not citizens of the United States.