26 U.S. Code § 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, § 2044; Pub. L. 94–455, title XX, § 2001(c)(1)(M),Oct. 4, 1976, 90 Stat. 1853; renumbered § 2045,Pub. L. 97–34, title IV, § 403(d)(3)(A)(i),Aug. 13, 1981, 95 Stat. 304.)
Prior Provisions

A prior section 2045 was renumbered section 2046 of this title.

1976—Pub. L. 94–455substituted “specifically provided by law” for “specifically provided therein”.
Effective Date of 1976 Amendment

Amendment by Pub. L. 94–455applicable to estates of decedents dying after Dec. 31, 1976, see section 2001(d) ofPub. L. 94–455, set out as a note under section 2001 of this title.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


LII has no control over and does not endorse any external Internet site that contains links to or references LII.