26 U.S.C. § 2045
Section 2045 · Prior interests
Amended 3 times on record
Applied in 2 court decisions — leading case Asiatic Petroleum Co. v. Commissioner of Internal Revenue (1935)
Most recently applied in Bunting v. Bunting (November 2000)
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.
Editorial notes U.S. Code · Office of the Law Revision Counsel
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.