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.
Cited in 3 Tax Court opinions, 0 orders, and 0 briefs.
Current through Pub. L. 119-102 (2026-07-12).
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