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26 U.S.C. § 2045

Title 26 Chapter 11 Current through PL 118-3 Last updated: March 29, 2026 View on OLRC →
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§ 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.

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