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26 U.S.C. § 1041

Transfers of property between spouses or incident to divorce

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Family Law
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26 U.S.C. § 1041, Transfers of property between spouses or incident to divorce, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/462901
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Full text

No gain or loss shall be recognized on a transfer of property from an individual to (or in trust for the benefit of)— In the case of any transfer of property described in subsection (a)— For purposes of subsection (a)(2), a transfer of property is incident to the divorce if such transfer— Subsection (a) shall not apply if the spouse (or former spouse) of the individual making the transfer is a nonresident alien. Subsection (a) shall not apply to the transfer of property in trust to the extent that—

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone.

  • Enacted byPub. L. 98-369(H.R. 4170)1984-07-18
    Deficit Reduction Act of 1984
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 99-514(H.R. 3838)1986-10-22
    Tax Reform Act of 1986
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 100-647(H.R. 4333)1988-11-10
    Technical and Miscellaneous Revenue Act of 1988
    House: no recorded tallySenate: no recorded tally