Title 26 — Internal Revenue CodeRelease 119-73
§2045 Prior Interests
Title 26 › Subtitle Subtitle B— Estate and Gift Taxes › Chapter 11— ESTATE TAX › Subchapter A— Estates of Citizens or Residents › Part III— GROSS ESTATE › § 2045
Summary
The estate tax rules that pull certain property back into a person's estate, such as transfers made before death, trusts, and powers over property, apply no matter when those transfers or interests were created or given up. Unless another law says otherwise, even very old arrangements are covered.
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