Other definitions

For purposes of this chapter— Except as provided in this subsection or section 2653(a), the term “transferor” means— If, under section 2513, one-half of a gift is treated as made by an individual and one-half of such gift is treated as made by the spouse of such individual, such gift shall be so treated for purposes of this chapter. In the case of— The term “trust” includes any arrangement (other than an estate) which, although not a trust, has substantially the same effect as a trust. In the case of an arrangement which is not a trust but which is treated as a trust under this subsection, the term “trustee” shall mean the person in actual or constructive possession of the property subject to such arrangement. Arrangements to which this subsection applies include arrangements involving life estates and remainders, estates for years, and insurance and annuity contracts. A person has an interest in property held in trust if (at the time the determination is made) such person— is described in section 2055(a) and the trust is— For purposes of paragraph (1), an interest which is used primarily to postpone or avoid any tax imposed by this chapter shall be disregarded. The fact that income or corpus of the trust may be used to satisfy an obligation of support arising under State law shall be disregarded in determining whether a person has an interest in the trust, if— For purposes of this chapter, the term “executor” has the meaning given such term by section 2203.