26 U.S.C. § 2039
Annuities
# (a) General
The gross estate shall include the value of an annuity or other payment receivable by any beneficiary by reason of surviving the decedent under any form of contract or agreement entered into after March 3, 1931 (other than as insurance under policies on the life of the decedent), if, under such contract or agreement, an annuity or other payment was payable to the decedent, or the decedent possessed the right to receive such annuity or payment, either alone or in conjunction with another for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death.
# (b) Amount includible
Subsection (a) shall apply to only such part of the value of the annuity or other payment receivable under such contract or agreement as is proportionate to that part of the purchase price therefor contributed by the decedent. For purposes of this section, any contribution by the decedent’s employer or former employer to the purchase price of such contract or agreement (whether or not to an employee’s trust or fund forming part of a pension, annuity, retirement, bonus or profit sharing plan) shall be considered to be contributed by the decedent if made by reason of his employment.
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Cited by 16
- 26 CFR § 1.401(a)(9)-4 — Determination of the designated beneficiary.
- 26 CFR § 1.406-1 — Treatment of certain employees of foreign subsidiaries as employees of the domestic corporation.
- 26 CFR § 1.407-1 — Treatment of certain employees of domestic subsidiaries engaged in business outside the United States as employees of the domestic parent corporation.
- 26 CFR § 1.408-6 — Disclosure statements for individual retirement arrangements.
- 26 CFR § 20.2031-1 — Definition of gross estate; valuation of property.
- 26 CFR § 20.2036-1 — Transfers with retained life estate.
- 26 CFR § 20.2039-1 — Annuities.
- 26 CFR § 20.2039-1T — Limitations and repeal of estate tax exclusion for qualified plans and individual retirement plans (IRAs) (temporary).
- 26 CFR § 20.2039-2 — Annuities under “qualified plans” and section 403(b) annuity contracts.
- 26 CFR § 20.2039-4 — Lump sum distributions from “qualified plans;” decedents dying after December 31, 1978.
- 26 CFR § 20.2039-5 — Annuities under individual retirement plans.
- 26 CFR § 20.2056(c)-1 — Marital deduction; definition of “passed from the decedent.”
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Nearby sections (25 sections)
- 2015 · Credit for death taxes on remainders
- 2016 · Recovery of taxes claimed as credit
- 2031 · Definition of gross estate
- 2032 · Alternate valuation
- 2032A · Valuation of certain farm, etc., real property
- 2033 · Property in which the decedent had an interest
- 2033A · Renumbered § 2057
- 2034 · Dower or curtesy interests
- 2035 · Adjustments for certain gifts made within 3 years of decedent’s…
- 2036 · Transfers with retained life estate
- 2037 · Transfers taking effect at death
- 2038 · Revocable transfers
- 2039 · Annuities
- 2040 · Joint interests
- 2041 · Powers of appointment
- 2042 · Proceeds of life insurance
- 2043 · Transfers for insufficient consideration
- 2044 · Certain property for which marital deduction was previously…
- 2045 · Prior interests
- 2046 · Disclaimers
- 2051 · Definition of taxable estate
- 2052 · Repealed. Pub. L. 94–455, title XX, § 2001(a)(4), Oct. 4, 1976,…
- 2053 · Expenses, indebtedness, and taxes
- 2054 · Losses
- 2055 · Transfers for public, charitable, and religious uses