26 C.F.R. § 20.2044-2 Effective dates.
Title 26 - Internal Revenue
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]
Title 26: Internal Revenue
PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
Gross Estate
§ 20.2044-2 Effective dates.
