§ 2044. Certain property for which marital deduction was previously allowed
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/usc/title-26/section-2044A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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.
(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.)
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Cited by 3 sections
statutes-at-large
- Public Law 97–448To make technical corrections in the Economic Recovery Tax Act of 1981 and certain other recent tax legislation
- Public Law 97–34To amend the Internal Revenue Code of 1954 to encourage economic growth through reduction of the tax rates for individual taxpayers, acceleration of capital cost recovery of investment in plant, equipment, and real property, and incentives for savings, and for other purposes
- Public Law 94–455To reform the tax laws of the United States
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8 references not yet in our index
- Pub. L. 97–34, title IV, § 403(d)(3)(A)(i)
- 95 Stat. 304
- Pub. L. 97–448, title I, § 104(a)(1)(B)
- 96 Stat. 2380
- Pub. L. 97–448
- Pub. L. 97–34
- section 109 of Pub. L. 97–448
- section 403(e) of Pub. L. 97–34
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§ 2044
Certain property for which marital deduction was previously allowed
Stat.×3
Pub. L.Pub. L. 97–34, title IV, § 403(d)(3)(A)(i)
Stat.95 Stat. 304
Pub. L.Pub. L. 97–448, title I, § 104(a)(1)(B)
Stat.96 Stat. 2380
Pub. L.Pub. L. 97–448
Cites 11 · showing 8Cited by 3 across 1 source