Sec. 25.2207A-2 Effective date.

The provisions of section 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 section 25.2207A-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.

[T.D. 8522, 59 FR 9642-9664, Mar. 1, 1994.]