26 U.S.C. § 2045
Prior interests
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.
Notes of Decisions
Cited in 2
cases, 1935–2000 · leading case: Asiatic Petroleum Co. v. Commissioner of Internal Revenue
Asiatic Petroleum Co. v. Commissioner of Internal Revenue (1935)
“806 , 26 USCA § 2045), there was a deficiency of $303,-083 in the petitioner’s tax for the year 1929; otherwise there was no deficiency.”
Bunting v. Bunting (2000)
“) 26 U.S.C. § 2045 . The code thus expressly provides that property included in a person’s gross estate includes property that person once owned but gave away.”
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