26 USC § 2045
Prior interests
October 30, 2020
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.
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".
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.
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