26 U.S. Code § 2514 - Powers of appointment - LII / Legal …
For purposes of subparagraphs (B) and (C), a power shall be deemed to be exercisable in favor of a person if it is exercisable in favor of such person, his estate, his creditors, or the creditors of …
Sec. 2514. Powers Of Appointment - Bloomberg Law
An exercise of a general power of appointment created on or before October 21, 1942, shall be deemed a transfer of property by the individual possessing such power; but the failure to …
26 USC 2514: Powers of appointment - House
An exercise of a general power of appointment created on or before October 21, 1942, shall be deemed a transfer of property by the individual possessing such power; but the failure to …
IRC Section 2514 (Powers of appointment) | Tax Notes
Nov 21, 2025 · Read Internal Revenue Code Section 2514, regarding powers of appointment. Review IRS rulings on consequences and the full-text Sec. 2514 here on Tax Notes.
2514 - U.S. Code Title 26. Internal Revenue Code - FindLaw
Jan 1, 2024 · --An exercise of a general power of appointment created on or before October 21, 1942, shall be deemed a transfer of property by the individual possessing such power; but the …
26 USC 2514 - Powers of appointment - GovRegs
Searchable text of the 26 USC 2514 - Powers of appointment (US Code), including Notes, Amendments, and Table of Authorities
§ 2514. Powers of appointment - U.S. Code
An exercise of a general power of appointment created on or before October 21, 1942, shall be deemed a transfer of property by the individual possessing such power; but the failure to …
26 USC 2514 - Powers of Appointment - Internal Revenue Code
An exercise of a general power of appointment created on or before October 21, 1942, shall be deemed a transfer of property by the individual possessing such power; but the failure to …
Tax Code, Internal Revenue Code, Tax Accounting - cpaclass.com
U.S. Tax Law: Internal Revenue Code Codification IFRS Code U.S. Tax Law Internal Revenue Code U.S. GAAPCodification, U.S. Tax Code by Section Financial Accounting, Intermediate …
Internal Revenue Service, Treasury §25.2514–1 may revoke the consent by filing in du-plicate a signed statement of revoca-tion, but only if the statement is filed on or before such 15th day of …