Sec. 20.2044-2 Effective dates.

Except as specifically provided in Example 7 of section 20.2044-1(e), the provisions of section 20.2044-1 are effective with respect to estates of a decedent-spouse dying after March 1, 1994. With respect to estates of decedent-spouses dying on or before such date, taxpayers may rely on any reasonable interpretation of the statutory provisions. For these purposes, the provisions of section 20.2044-1 (as well as project LR-211-76, 1984-1 C.B., page 598, see section 601.601(d)(2)(ii)(b) of this chapter), are considered a reasonable interpretation of the statutory provisions.