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26 U.S.C. § 2044

Certain property for which marital deduction was previously allowed

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

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26 U.S.C. § 2044, Certain property for which marital deduction was previously allowed, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463176
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Full text

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. This section applies to any property if— a deduction was allowed with respect to the transfer of such property to the 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.

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. 97-34(H.R. 4242)1981-08-13
    Economic Recovery Tax Act of 1981
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 97-448(H.R. 6056)1983-01-12
    Technical Corrections Act of 1982
    House: no recorded tallySenate: no recorded tally