26 U.S.C. § 2044 — Certain property for which marital deduction was previously allowed
submitted 45 years ago by Pub. L. 97-34 to r/title-26-INTERNAL-REVENUE-CODE · 149 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
The value of the gross estate shall include the value of any property to which this section applies in which the decedent had a qualifying income interest for life.
This section applies to any property if—
a deduction was allowed with respect to the transfer of such property to the decedent—
under section 2056 by reason of subsection (b)(7) thereof, or
under section 2523 by reason of subsection (f) thereof, and
section 2519 (relating to dispositions of certain life estates) did not apply with respect to a disposition by the decedent of part or all of such property.
For purposes of this chapter and chapter 13, property includible in the gross estate of the decedent under subsection (a) shall be treated as property passing from the decedent.
Source credit: (Added Pub. L. 97–34, title IV, § 403(d)(3)(A)(i), Aug. 13, 1981, 95 Stat. 304; amended Pub. L. 97–448, title I, § 104(a)(1)(B), Jan. 12, 1983, 96 Stat. 2380.)
- 1981Enacted · Pub. L. 97-34 · 95 Stat. 304
- 1983Amended · Pub. L. 97-448 · 96 Stat. 2380
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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