# 26 C.F.R. § 25.2207A-2 (2026): Effective date

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T26_P25_S25_2207A_2

## Section

- **Citation:** 26 C.F.R. § 25.2207A-2 (2026)
- **Heading:** Effective date
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** 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.

## 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)(
b
) of this chapter), are considered a reasonable interpretation of the statutory provisions.
[T.D. 8522, 59 FR 9656, Mar. 1, 1994]

## Nearby sections

- [26 C.F.R. § 25.0-1 (2026) § 25.0-1   Introduction.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P25_S25_0_1.md)
- [26 C.F.R. § 25.2207A-1 (2026) § 25.2207A-1   Right of recovery of gift taxes in the case of certain marital deduction property.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P25_S25_2207A_1.md)
- [26 C.F.R. § 25.2207A-2 (2026) § 25.2207A-2   Effective date.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P25_S25_2207A_2.md)
- [26 C.F.R. § 25.2501-1 (2026) § 25.2501-1   Imposition of tax.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P25_S25_2501_1.md)
- [26 C.F.R. § 25.2502-1 (2026) § 25.2502-1   Rate of tax.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P25_S25_2502_1.md)
- [26 C.F.R. § 25.2502-2 (2026) § 25.2502-2   Donor primarily liable for tax.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P25_S25_2502_2.md)
- [26 C.F.R. § 25.2503-1 (2026) § 25.2503-1   General definitions of “taxable gifts” and of “total amount of gifts.”](https://www.frixlaw.com/law-library/statutes/CFR_T26_P25_S25_2503_1.md)
- [26 C.F.R. § 25.2503-2 (2026) § 25.2503-2   Exclusions from gifts.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P25_S25_2503_2.md)
- [26 C.F.R. § 25.2503-3 (2026) § 25.2503-3   Future interests in property.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P25_S25_2503_3.md)
- [26 C.F.R. § 25.2503-4 (2026) § 25.2503-4   Transfer for the benefit of a minor.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P25_S25_2503_4.md)
- [26 C.F.R. § 25.2503-6 (2026) § 25.2503-6   Exclusion for certain qualified transfer for tuition or medical expenses.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P25_S25_2503_6.md)
- [26 C.F.R. § 25.2504-1 (2026) § 25.2504-1   Taxable gifts for preceding calendar periods.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P25_S25_2504_1.md)
- [26 C.F.R. § 25.2504-2 (2026) § 25.2504-2   Determination of gifts for preceding calendar periods.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P25_S25_2504_2.md)
- [26 C.F.R. § 25.2505-0 (2026) § 25.2505-0   Table of contents.](https://www.frixlaw.com/law-library/statutes/CFR_T26_P25_S25_2505_0.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T26_P25_S25_2207A_2. Check the current official text before relying on it. Not legal advice.