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Electronic Code of Federal Regulations

e-CFR data is current as of May 26, 2020

Title 26Chapter ISubchapter BPart 25 → §25.2207a-2


Title 26: Internal Revenue
PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954


§25.2207A-2   Effective date.

The provisions of §25.2207A-1 are effective with respect to dispositions made after March 1, 1994. With respect to gifts made on or before such date, the donor may rely on any reasonable interpretation of the statutory provisions. For these purposes, the provisions of §25.2207A-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.

[T.D. 8522, 59 FR 9656, Mar. 1, 1994]

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