[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: 26CFR25.2701-8]

[Page 650]
 
                       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.  25.2701-8  Effective dates.

    Sections 25.2701-1 through 25.2701-4 and Sec. Sec.  25.2701-6 and 
25.2701-7 are effective as of January 28, 1992. For transfers made prior 
to January 28, 1992, taxpayers may rely on any reasonable interpretation 
of the statutory provisions. For these purposes, the provisions of the 
proposed regulations and the final regulations are considered a 
reasonable interpretation of the statutory provisions.

[T.D. 8395, 57 FR 4264, Feb. 4, 1992]