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U.S. Code, Title 26, Internal Revenue Code
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General SummaryThe U.S. Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. While every effort has been made to ensure that this reproduction of the Code is accurate, those using it for legal purposes should verify their results against the printed version of the Code available through the Government Printing Office.
§ 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.
(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.)
A prior section 2044 was renumbered section 2045 of this title.
1983—Subsec. (c). Pub. L. 97–448 added subsec. (c).
Effective Date of 1983 Amendment
Amendment by Pub. L. 97–448 effective, except as otherwise provided, as if it had been included in the provision of the Economic Recovery Tax Act of 1981, Pub. L. 97–34, to which such amendment relates, see section 109 of Pub. L. 97–448, set out as a note under section 1 of this title.
Section applicable to estates of decedents dying after Dec. 31, 1981, see section 403(e) of Pub. L. 97–34, set out as an Effective Date of 1981 Amendment note under section 2056 of this title.
Section Referred to in Other Sections
This section is referred to in sections 1014, 2053, 2207A, 2523, 2642 of this title.
Contents:
Chicago: "U.S. Congress, Office of the Law Revision Counsel", "§ 2044. Certain Property for Which Marital Deduction Was Previously Allowed," U.S. Code, Title 26, Internal Revenue Code in U.S. Code, Title 26, Internal Revenue Code (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed April 26, 2024, http://www.originalsources.com/Document.aspx?DocID=3X5C9IW9PTEMQFA.
MLA: "U.S. Congress, Office of the Law Revision Counsel". "§ 2044. Certain Property for Which Marital Deduction Was Previously Allowed." U.S. Code, Title 26, Internal Revenue Code, in U.S. Code, Title 26, Internal Revenue Code, Washington, D.C., Government Printing Office, 2002, Original Sources. 26 Apr. 2024. http://www.originalsources.com/Document.aspx?DocID=3X5C9IW9PTEMQFA.
Harvard: "U.S. Congress, Office of the Law Revision Counsel", '§ 2044. Certain Property for Which Marital Deduction Was Previously Allowed' in U.S. Code, Title 26, Internal Revenue Code. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Government Printing Office, Washington, D.C.. Original Sources, retrieved 26 April 2024, from http://www.originalsources.com/Document.aspx?DocID=3X5C9IW9PTEMQFA.
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