26 USC 2043 - Transfers for insufficient consideration

U.S. CODE

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U.S Code last checked for updates: Nov 23, 2024

§ 2043.

Transfers for insufficient consideration

(a)

In general

(b)

Marital rights not treated as consideration

(1)

In general

(2)

Exception

(Aug. 16, 1954, ch. 736, 68A Stat. 388; Pub. L. 98–369, div. A, title IV, § 425(a)(1), July 18, 1984, 98 Stat. 803.)

cite as: 26 USC 2043

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