26 USC 2044 - Certain property for which marital deduction was previously allowed

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

§ 2044.

Certain property for which marital deduction was previously allowed

(a)

General rule

(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

(Added Pub. L. 97–34, title IV, § 403(d)(3)(A)(i), Aug. 13, 1981, 95 Stat. 304; amended Pub. L. 97–448, title I, § 104(a)(1)(B), Jan. 12, 1983, 96 Stat. 2380.)

cite as: 26 USC 2044