Estate tax
In general
Decedent may otherwise direct
Paragraph (1) shall not apply with respect to any property to the extent that the decedent in his will (or a revocable trust) specifically indicates an intent to waive any right of recovery under this subchapter with respect to such property.
More than one recipient
For purposes of this section, if there is more than 1 person receiving the property, the right of recovery shall be against each such person.
Penalties and interest
In the case of penalties and interest attributable to the additional taxes described in subsection (a), rules similar to the rules of subsections (a) and (b) shall apply.
No right of recovery against charitable remainder trusts
No person shall be entitled to recover any amount by reason of this section from a trust to which section 664 applies (determined without regard to this section).
Pub. L. 100–647, title III, § 3031(f)(1)102 Stat. 3637Pub. L. 101–508, title XI, § 11601(b)(1)104 Stat. 1388–490Pub. L. 105–34, title XIII, § 1302(b)111 Stat. 1039(Added , , ; amended , , ; , , .)
Editorial Notes
Amendments
Pub. L. 105–341997—Subsec. (a)(2). amended heading and text of par. (2) generally. Prior to amendment, text read as follows: “Paragraph (1) shall not apply if the decedent otherwise directs in a provision of his will (or a revocable trust) specifically referring to this section.”
Pub. L. 101–508, § 11601(b)(1)(A)1990—Subsec. (b). , redesignated former subsec. (c) as (b) and struck out former subsec. (b) which read as follows: “If for any calendar year tax is paid under chapter 12 with respect to any person by reason of property treated as transferred by such person under section 2036(c)(4), such person shall be entitled to recover from the original transferee (as defined in section 2036(c)(4)(C)(ii)) the amount which bears the same ratio to the total tax for such year under chapter 12 as—
“(1) the value of such property for purposes of chapter 12, bears to
“(2) the total amount of the taxable gifts for such year.”
Pub. L. 101–508, § 11601(b)(1)Subsec. (c). , redesignated subsec. (d) as (c) and substituted “subsection (a)” for “subsections (a) and (b)” and “subsections (a) and (b)” for “subsections (a), (b), and (c)”. Former subsec. (c) redesignated (b).
Pub. L. 101–508, § 11601(b)(1)(A)Subsecs. (d), (e). , redesignated subsecs. (d) and (e) as (c) and (d), respectively. Former subsec. (d) redesignated (c).
Statutory Notes and Related Subsidiaries
Effective Date of 1997 Amendment
Pub. L. 105–34section 1302(c) of Pub. L. 105–34section 2207A of this titleAmendment by applicable with respect to estates of decedents dying after , see , set out as a note under .
Effective Date of 1990 Amendment
Pub. L. 101–508section 11601(c) of Pub. L. 101–508section 2036 of this titleAmendment by applicable in the case of property transferred after , see , set out as a note under .
Effective Date
Pub. L. 100–203, title Xsection 2036 of this titlesection 2036(c) of this titlePub. L. 100–647section 2036 of this titleSection effective as if included in provisions of Revenue Act of 1987, , except that if an amount is included in the gross estate of a decedent under other than solely by reason of , section applicable to such amount only with respect to property transferred after , see section 3031(h)(1), (3) of , set out as an Effective Date of 1988 Amendment note under .