26 C.F.R. § 20.2044-2
Current through September 30, 2024
Except as specifically provided in Example 7 of § 20.2044-1(e) , the provisions of § 20.2044-1 are effective with respect to estates of a decedent-spouse dying after March 1, 1994. With respect to estates of decedent-spouses dying on or before such date, taxpayers may rely on any reasonable interpretation of the statutory provisions. For these purposes, the provisions of § 20.2044-1 (as well as project LR-211-76, 1984-1 C.B., page 598, see § 601.601(d)(2)(ii) (b) of this chapter), are considered a reasonable interpretation of the statutory provisions.
26 C.F.R. §20.2044-2