26 U.S.C. § 2519
Dispositions of certain life estates
United States · Title 26 — INTERNAL REVENUE CODE · Status: effective
Cite this
- Citation
- 26 U.S.C. § 2519, Dispositions of certain life estates, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463228
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Full text
For purposes of this chapter and chapter 11, any disposition of all or part of a qualifying income interest for life in any property to which this section applies shall be treated as a transfer of all interests in such property other than the qualifying income interest.
This section applies to any property if a deduction was allowed with respect to the transfer of such property to the donor—
For right of recovery for gift tax in the case of property treated as transferred under this section, see section 2207A(b).
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.
- Economic Recovery Tax Act of 1981House: no recorded tallySenate: no recorded tally
- Technical Corrections Act of 1982House: no recorded tallySenate: no recorded tally