§ 25.2207A-2 Effective date.

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Title 26 CFR: Internal Revenue › Chapter I: INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY › Part 25: GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 › § 25.2207A-2: § 25.2207A-2 Effective date.

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

Text

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)(

) 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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