26 C.F.R. § 25.2207A-2 Effective date.
Title 26 - Internal Revenue
The provisions of §25.2207A–1 are effective with respect to dispositions made after March 1, 1994. With respect to gifts made on or before such date, the donor may rely on any reasonable interpretation of the statutory provisions. For these purposes, the provisions of §25.2207A–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 9656, Mar. 1, 1994]
Title 26: Internal Revenue
PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
Determination of Tax Liability
§ 25.2207A-2 Effective date.