---
kind: "section"
citation: "26 U.S.C. § 2045"
title: "26"
title_heading: "Internal Revenue Code"
number: "2045"
heading: "Prior interests"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/2045"
units:
  - "Subtitle B — Estate and Gift Taxes"
  - "Chapter 11 — Estate Tax"
  - "Subchapter A — Estates of Citizens or Residents"
  - "Part III — Gross Estate"
---

# §2045. Prior interests


Except as otherwise specifically provided by law, sections [2034](/usc/26/2034.md) to [2042](/usc/26/2042.md), inclusive, shall apply to the transfers, [trusts](/usc/26/2652.md?p=b-1), estates, interests, rights, powers, and relinquishment of powers, as severally enumerated and described therein, whenever made, created, arising, existing, exercised, or relinquished.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 388, § 2044; Pub. L. 94–455, title XX, § 2001(c)(1)(M), Oct. 4, 1976, 90 Stat. 1853; renumbered § 2045, Pub. L. 97–34, title IV, § 403(d)(3)(A)(i), Aug. 13, 1981, 95 Stat. 304.)

## Notes

### Editorial Notes

### Prior Provisions

A prior section 2045 was renumbered section 2046 of this title.

### Amendments

1976—Pub. L. 94–455 substituted “specifically provided by law” for “specifically provided therein”.

### Statutory Notes and Related Subsidiaries

### Effective Date of 1976 Amendment

Amendment by Pub. L. 94–455 applicable to estates of decedents dying after Dec. 31, 1976, see section 2001(d) of Pub. L. 94–455, set out as a note under section 2001 of this title.