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.
Title 26
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26 U.S.C. § 2045.Chapter 11
§ 2045
Prior interests
Title 26
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Subchapter: Estates of Citizens or Residents
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