Title 26 — Internal Revenue CodeRelease 119-73
§2045 Prior interests
Title 26 › Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 11— - ESTATE TAX › Subchapter Subchapter A— - Estates of Citizens or Residents › Part PART III— - GROSS ESTATE › § 2045
Summary
Sections 2034 through 2042 apply, unless another law specifically says otherwise. They cover transfers, trusts, estates, and related interests, rights, and powers — including when those things are created, exist, are used, or are given up.
Full Legal Text
Title 26, §2045
Internal Revenue Code — Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
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”.
Statutory Notes and Related Subsidiaries
Effective Date
of 1976 AmendmentAmendment 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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 2045
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73