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Treasury Regulations · 26 CFR

§ 26.2651-3. Effective dates.

In effect eCFR current as of October 15, 2026

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. § 2651

Cite as 26 CFR § 26.2651-3

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
July 18, 2005 by T.D. 9214
Issued under
26 U.S.C. § 2651
Length
90 words · about 1 min to read
Cross-references
cites 1 Code section and 1 regulation; cited by 1
(a) In general. The rules of §§ 26.2651-1 and 26.2651-2 are applicable for terminations, distributions, and transfers occurring on or after July 18, 2005.
(b) Transition rule. In the case of transfers occurring after December 31, 1997, and before July 18, 2005, taxpayers may rely on any reasonable interpretation of section 2651(e). For this purpose, these final regulations, as well as the proposed regulations issued on September 3, 2004 (69 FR 53862), are treated as a reasonable interpretation of the statute.

[T.D. 9214, 70 FR 41142, July 18, 2005]

Other regulations under § 2651

Cross-references

Computed from the citations in the text of 26 CFR.

Code sections it cites

Regulations it cites

Cited by 1 other regulation

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.

  1. Issued by T.D. 9214 (70 FR 41142)

Where it sits in 26 CFR

  1. Subchapter B Estate and gift taxes
  2. Part 26 Generation-skipping transfer tax regulations under the tax reform act of 1986

Nearby sections