§ 2044 Certain property for which marital deduction was previously allowed
(a) General rule
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.
(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 by reason of subsection (b)(7) thereof, or
(B) under section by reason of subsection (f) thereof, and
(2) section (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
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.
(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.)
Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 2044