26 U.S.C. § 2044 | Certain property for which marital deduction was previously allowed

(a)

General rule

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.

(b)

Property to which this section applies

This section applies to any property if—

(1)

a deduction was allowed with respect to the transfer of such property to the decedent—

(A)

under section 2056 by reason of subsection (b)(7) thereof, or

(B)

under section 2523 by reason of subsection (f) thereof, and

(2)

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.

(c)

Property treated as having passed from decedent

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.

Pub. L. 97–34, title IV, § 403(d)(3)(A)(i)Aug. 13, 198195 Stat. 304 Pub. L. 97–448, title I, § 104(a)(1)(B)Jan. 12, 198396 Stat. 2380 (Added , , ; amended , , .)

Editorial Notes

Prior Provisions

section 2045 of this titleA prior section 2044 was renumbered .

Amendments

Pub. L. 97–4481983—Subsec. (c). added subsec. (c).

Statutory Notes and Related Subsidiaries

Effective Date of 1983 Amendment

Pub. L. 97–448 Pub. L. 97–34 section 109 of Pub. L. 97–448 section 1 of this titleAmendment by effective, except as otherwise provided, as if it had been included in the provision of the Economic Recovery Tax Act of 1981, , to which such amendment relates, see , set out as a note under .

Effective Date

Dec. 31, 1981section 403(e) of Pub. L. 97–34 section 2056 of this titleSection applicable to estates of decedents dying after , see , set out as an Effective Date of 1981 Amendment note under .