26 U.S.C. § 2519 — Dispositions of certain life estates
submitted 45 years ago by Pub. L. 97-34 to r/title-26-INTERNAL-REVENUE-CODE · 124 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
For purposes of this chapter and chapter 11, any disposition of all or part of a qualifying income interest for life in any property to which this section applies shall be treated as a transfer of all interests in such property other than the qualifying income interest.
This section applies to any property if a deduction was allowed with respect to the transfer of such property to the donor—
under section 2056 by reason of subsection (b)(7) thereof, or
under section 2523 by reason of subsection (f) thereof.
For right of recovery for gift tax in the case of property treated as transferred under this section, see section 2207A(b).
Source credit: (Added Pub. L. 97–34, title IV, § 403(d)(3)(B)(i), Aug. 13, 1981, 95 Stat. 304; amended Pub. L. 97–448, title I, § 104(a)(3), (7), Jan. 12, 1983, 96 Stat. 2380, 2381.)
- 1981Enacted · Pub. L. 97-34 · 95 Stat. 304
- 1983Amended · Pub. L. 97-448 · 96 Stat. 2380, 2381
A history note hasn’t been published yet. The record shows enactment by Pub. L. 97-34 on 1981-08-13.
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