FEDERAL · 26 U.S.C. · Chapter Subchapter A—Estates of Citizens or Residents
Certain property for which marital deduction was previously allowed
26 U.S.C. § 2044
This text of 26 U.S.C. § 2044 (Certain property for which marital deduction was previously allowed) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 2044.
Text
(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—
(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
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Source Credit
History
(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.)
Editorial Notes
Editorial Notes
Prior Provisions
A prior section 2044 was renumbered section 2045 of this title.
Amendments
1983—Subsec. (c). Pub. L. 97–448 added subsec. (c).
Statutory Notes and Related Subsidiaries
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.
Effective Date
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.
Prior Provisions
A prior section 2044 was renumbered section 2045 of this title.
Amendments
1983—Subsec. (c). Pub. L. 97–448 added subsec. (c).
Statutory Notes and Related Subsidiaries
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.
Effective Date
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.
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Bluebook (online)
26 U.S.C. § 2044, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/2044.