[Code of Federal Regulations]
[Title 26, Volume 14]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR25.2207A-2]

[Page 520]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 25_GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954--Table of Contents
 
Sec.  25.2207A-2  Effective date.

    The provisions of Sec.  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 Sec.  
25.2207A-1 (as well as project LR-211-76, 1984-1 C.B., page 598, see 
Sec.  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]