26 CFR § 26.2651-3 - Effective dates.

---
identifier: "/us/cfr/t26/s26.2651-3"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 26.2651-3 - Effective dates."
title_number: 26
title_name: "Internal Revenue"
section_number: "26.2651-3"
section_name: "Effective dates."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "B"
subchapter_name: "ESTATE AND GIFT TAXES"
part_number: "26"
part_name: "GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805 and 26 U.S.C. 2663."
regulatory_source: "T.D. 8644, 60 FR 66903, Dec. 27, 1995, unless otherwise noted."
cfr_part: "26"
---


# 26.2651-3 Effective dates.

(a) *In general.* The rules of §§ 26.2651-1 and 26.2651-2 are applicable for terminations, distributions, and transfers occurring on or after July 18, 2005.

(b) *Transition rule.* In the case of transfers occurring after December 31, 1997, and before July 18, 2005, taxpayers may rely on any reasonable interpretation of section 2651(e). For this purpose, these final regulations, as well as the proposed regulations issued on September 3, 2004 (69 FR 53862), are treated as a reasonable interpretation of the statute.

[T.D. 9214, 70 FR 41142, July 18, 2005]