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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 26 - Internal Revenue |
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Chapter I - Internal Revenue Service, Department of the Treasury |
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SubChapter B - Estate and Gift Taxes |
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Part 20 - Estate Tax; Estates of Decedents Dying After August 16, 1954 |
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Taxable Estate |
§ 20.2056A-13 - Effective dates.
Latest version.
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§ 20.2056A-13 Effective dates.
Except as provided in this section, the provisions of §§ 20.2056A-1 through 20.2056A-12 are applicable with respect to estates of decedents dying after August 22, 1995. The rule in the fourth sentence of § 20.2056A-5(c)(2) regarding unitrusts and distributions of income to the surviving spouse in conformance with applicable local law is applicable to trusts for taxable years ending after January 2, 2004.
[T.D. 9102, 69 FR 21, Jan. 2, 2004]