26 CFR § 20.2044-2 - Effective dates.

Except as specifically provided in Example 7 of § 20.2044–1(e), the provisions of § 20.2044–1 are effective with respect to estates of a decedent-spouse dying after March 1, 1994. With respect to estates of decedent-spouses dying on or before such date, taxpayers may rely on any reasonable interpretation of the statutory provisions. For these purposes, the provisions of § 20.2044–1 (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 9647, Mar. 1, 1994]