Table of contents.

(a) In general.

(b) Requirements for marital deduction.

(1) In general.

(2) Burden of establishing requisite facts.

(c) Marital deduction; limitation on aggregate deductions.

(1) Estates of decedents dying before 1977.

(2) Estates of decedents dying after December 31, 1976, and before January 1, 1982.

(3) Estates of decedents dying after December 31, 1981.

(a) In general.

(b) Deductible interests.

(a) In general.

(b) Terminable interests.

(c) Nondeductible terminable interests.

(d) Exceptions.

(e) Miscellaneous principles.

(f) Direction to acquire a terminable interest.

(g) Examples.

(a) In general.

(b) Application of section 2056(b)(2).

(c) Interest nondeductible if circumstances present.

(d) Example.

(a) In general.

(b) Six months' survival.

(c) Common disaster.

(d) Examples.

(a) In general.

(b) Property interest subject to an encumbrance or obligation.

(c) Effect of death taxes.

(d) Remainder interests.

(a) In general.

(b) Specific portion; deductible amount.

(c) Meaning of specific portion.

(1) In general.

(2) Fraction or percentage share.

(3) Special rule in the case of estates of decedents dying on or before October 24, 1992, and certain decedents dying after October 24, 1992, with wills or revocable trusts executed on or prior to that date.

(4) Local law.

(5) Examples.

(d) Meaning of entire interest.

(e) Application of local law.

(f) Right to income.

(g) Power of appointment in surviving spouse.

(h) Requirement of survival for a limited period.

(j) Existence of power in another.

(a) In general.

(b) Specific portion; deductible interest.

(c) Applicable principles.

(d) Payments of installments or interest.

(e) Powers of appointment.

(a) In general.

(b) Qualified terminable interest property.

(1) In general.

(2) Property for which an election may be made.

(3) Persons permitted to make the election.

(4) Manner and time of making the election.

(c) Protective elections.

(1) In general.

(2) Protective election irrevocable.

(d) Qualifying income interest for life.

(1) In general.

(2) Entitled for life to all income.

(3) Contingent income interests.

(4) Income between last distribution date and spouse's date of death.

(5) Pooled income funds.

(6) Power to distribute principal to spouse.

(e) Annuities payable from trusts in the case of estates of decedents dying on or before October 24, 1992, and certain decedents dying after October 24, 1992, with wills or revocable trusts executed on or prior to that date.

(1) In general.

(2) Deductible interest.

(3) Distributions permissible only to surviving spouse.

(4) Applicable interest rate.

(5) Effective dates.

(f) Joint and survivor annuities. [Reserved]

(g) Application of local law.

(h) Examples.

(a) In general.

(1) Surviving spouse only noncharitable beneficiary.

(2) Interest for life or term of years.

(3) Payment of state death taxes.

(b) Charitable trusts where surviving spouse is not the only noncharitable beneficiary.

(a) In general.

(b) Expectant interest in property under community property laws.

(a) In general.

(b) Examples.

(c) Effect of election by surviving spouse.

(d) Will contests.

(e) Survivorship.

(a) Disclaimer by a surviving spouse.

(b) Disclaimer by a person other than a surviving spouse.

(a) Disclaimers by a surviving spouse.

(b) Disclaimer by a person other than a surviving spouse.

(1) Decedents dying after October 3, 1966, and before January 1, 1977.

(2) Decedents dying after September 30, 1963, and before October 4, 1966.

(3) Decedents dying before October 4, 1966.