
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC2045]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                    Subtitle B--Estate and Gift Taxes
 
                         CHAPTER 11--ESTATE TAX
 
             Subchapter A--Estates of Citizens or Residents
 
                         PART III--GROSS ESTATE
 
Sec. 2045. Prior interests

    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.

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


                            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.
