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Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 2044

Certain property for which marital deduction was previously allowed

Official textgovinfo.govlast amended

# (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.

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Nearby sections (25 sections)
  1. 2033 · Property in which the decedent had an interest
  2. 2033A · [§2033A. Renumbered §2057]
  3. 2034 · Dower or curtesy interests
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  5. 2036 · Transfers with retained life estate
  6. 2037 · Transfers taking effect at death
  7. 2038 · Revocable transfers
  8. 2039 · Annuities
  9. 2040 · Joint interests
  10. 2041 · Powers of appointment
  11. 2042 · Proceeds of life insurance
  12. 2043 · Transfers for insufficient consideration
  13. 2044 · Certain property for which marital deduction was previously…
  14. 2045 · Prior interests
  15. 2046 · Disclaimers
  16. 2051 · Definition of taxable estate
  17. 2052 · [§2052. Repealed. Pub. L. 94–455, title XX, §2001(a)(4), Oct. 4,…
  18. 2053 · Expenses, indebtedness, and taxes
  19. 2054 · Losses
  20. 2055 · Transfers for public, charitable, and religious uses
  21. 2056 · Bequests, etc., to surviving spouse
  22. 2056A · Qualified domestic trust
  23. 2057 · [§2057. Repealed. Pub. L. 113–295, div. A, title II,…
  24. 2058 · State death taxes
  25. 2101 · Tax imposed
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