26 CFR § 20.2045-1 - Applicability to pre-existing transfers or interests.
---
identifier: "/us/cfr/t26/s20.2045-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 20.2045-1 - Applicability to pre-existing transfers or interests."
title_number: 26
title_name: "Internal Revenue"
section_number: "20.2045-1"
section_name: "Applicability to pre-existing transfers or interests."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "B"
subchapter_name: "ESTATE AND GIFT TAXES"
part_number: "20"
part_name: "ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954"
positive_law: false
currency: "2026-04-05"
last_updated: "2026-04-05"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "T.D. 6296, 23 FR 4529, June 24, 1958; 25 FR 14021, Dec. 31, 1960, unless otherwise noted."
cfr_part: "20"
---
# 20.2045-1 Applicability to pre-existing transfers or interests.
Sections 2034 through 2042 are applicable regardless of when the interests and events referred to in those sections were created or took place, except as otherwise provided in those sections and the regulations thereunder.
[T.D. 6334, 23 FR 8904, Nov. 15, 1958; 25 FR 14021, Dec. 31, 1960. Redesignated by T.D. 8522, 59 FR 9646, Mar. 1, 1994]