[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: 26CFR25.2519-2]

[Page 592]
 
                       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.  25.2519-2  Effective date.

    Except as specifically provided in Sec.  25.2519-1(g), Example 6, 
the provisions of Sec.  25.2519-1 are effective with respect to gifts 
made after March 1, 1994. With respect to gifts made on or before such 
date, the donee spouse of a section 2056(b)(7) or section 2523(f) 
transfer may rely on any reasonable interpretation of the statutory 
provisions. For these purposes, the provisions of Sec.  25.2519-1 (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 9658, Mar. 1, 1994]