Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 2207A
Right of recovery in the case of certain marital deduction property
# (a) Recovery with respect to estate tax
(1) In general If any part of the gross estate consists of property the value of which is includible in the gross estate by reason of section 2044 (relating to certain property for which marital deduction was previously allowed), the decedent's estate shall be entitled to recover from the person receiving the property the amount by which— (A) the total tax under this chapter which has been paid, exceeds (B) the total tax under this chapter which would have been payable if the value of such property had not been included in the gross estate. (2) Decedent may otherwise direct Paragraph (1) shall not apply with respect to any property to the extent that the decedent in his will (or a revocable trust) specifically indicates an intent to waive any right of recovery under this subchapter with respect to such property.
# (b) Recovery with respect to gift tax
If for any calendar year tax is paid under chapter 12 with respect to any person by reason of property treated as transferred by such person under section 2519, such person shall be entitled to recover from the person receiving the property the amount by which— (1) the total tax for such year under chapter 12, exceeds (2) the total tax which would have been payable under such chapter for such year if the value of such property had not been taken into account for purposes of chapter 12.
# (c) More than one recipient of property
For purposes of this section, if there is more than one person receiving the property, the right of recovery shall be against each such person.
# (d) Taxes and interest
In the case of penalties and interest attributable to additional taxes described in subsections (a) and (b), rules similar to subsections (a), (b), and (c) shall apply.
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Nearby sections (25 sections)
- 2104 · Property within the United States
- 2105 · Property without the United States
- 2106 · Taxable estate
- 2107 · Expatriation to avoid tax
- 2108 · Application of pre-1967 estate tax provisions
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- 2202 · [§2202. Repealed. Pub. L. 94–455, title XIX, §1902(a)(8), Oct.…
- 2203 · Definition of executor
- 2204 · Discharge of fiduciary from personal liability
- 2205 · Reimbursement out of estate
- 2206 · Liability of life insurance beneficiaries
- 2207 · Liability of recipient of property over which decedent had power…
- 2207A · Right of recovery in the case of certain marital deduction…
- 2207B · Right of recovery where decedent retained interest
- 2208 · Certain residents of possessions considered citizens of the…
- 2209 · Certain residents of possessions considered nonresidents not…
- 2210 · [§2210. Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17,…
- 2501 · Imposition of tax
- 2502 · Rate of tax
- 2503 · Taxable gifts
- 2504 · Taxable gifts for preceding calendar periods
- 2505 · Unified credit against gift tax
- 2511 · Transfers in general
- 2512 · Valuation of gifts
- 2513 · Gift by husband or wife to third party