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.
Aug. 16, 1954, ch. 736 68A Stat. 388 Pub. L. 94–455, title XX, § 2001(c)(1)(M)90 Stat. 1853 Pub. L. 97–34, title IV, § 403(d)(3)(A)(i)95 Stat. 304 (, , § 2044; , , ; renumbered § 2045, , , .)
Editorial Notes
Prior Provisions
section 2046 of this titleA prior section 2045 was renumbered .
Amendments
Pub. L. 94–4551976— substituted “specifically provided by law” for “specifically provided therein”.
Statutory Notes and Related Subsidiaries
Effective Date of 1976 Amendment
Pub. L. 94–455section 2001(d) of Pub. L. 94–455section 2001 of this titleAmendment by applicable to estates of decedents dying after , see , set out as a note under .