Internal Revenue Code · 26 U.S.C.
§ 2044. Certain property for which marital deduction was previously allowed
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 2044
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- August 13, 1981 by Pub. L. 97–34
- Last amended
- January 12, 1983 by Pub. L. 97–448
- Amendments
- 1 dated changes in the source credit
- Length
- 3 subsections · 177 words · about 1 min to read
- Cross-references
- cites 3; cited by 5 Code sections and 9 other regulations
- Regulations
- 2 issued under this section
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.
(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.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 2044
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 3 other sections
- § 2056 Bequests, etc., to surviving spouse
- § 2523 Gift to spouse
- § 2519 Dispositions of certain life estates
Cited by 5 Code sections
- § 1014(b)(10) Basis of property acquired from a decedent
- § 2053(c)(1)(C) Expenses, indebtedness, and taxes
- § 2207A(a)(1) Right of recovery in the case of certain marital deduction property
- § 2523(f)(5)(B) Gift to spouse
- § 2642(b)(4) Inclusion ratio
Cited in 9 regulations not issued under it
- § 20.2031-1 Definition of gross estate; valuation of property.
- § 20.2056(b)-7 Election with respect to life estate for surviving spouse.
- § 20.2207A-1 Right of recovery of estate taxes in the case of certain marital deduction property.
- § 25.2518-2 Requirements for a qualified disclaimer.
- § 25.2523(f)-1 Election with respect to life estate transferred to donee spouse.
- § 26.2612-1 Definitions.
- § 26.2651-1 Generation assignment.
- § 26.2652-1 Transferor defined; other definitions.
- § 28.2801-3 Rules and exceptions applicable to covered gifts and covered bequests.
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 97–448Parts changed in 1983: (c)
- Added by Pub. L. 97–34
Where it sits in the Code
- Subtitle B Estate and Gift Taxes
- Chapter 11 ESTATE TAX
- Subchapter A Estates of Citizens or Residents
- Part III GROSS ESTATE
Nearby sections
- § 2040 Joint interests
- § 2041 Powers of appointment
- § 2042 Proceeds of life insurance
- § 2043 Transfers for insufficient consideration
- § 2044 Certain property for which marital deduction was previously allowed
- § 2045 Prior interests
- § 2046 Disclaimers
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Prior Provisions
A prior section 2044 was renumbered section 2045 of this title.
Amendments
1983—Subsec. (c). Pub. L. 97–448 added subsec. (c).
Statutory Notes and Related Subsidiaries
Effective Date of 1983 Amendment
Amendment by Pub. L. 97–448 effective, except as otherwise provided, as if it had been included in the provision of the Economic Recovery Tax Act of 1981, Pub. L. 97–34, to which such amendment relates, see section 109 of Pub. L. 97–448, set out as a note under section 1 of this title.
Effective Date
Section applicable to estates of decedents dying after Dec. 31, 1981, see section 403(e) of Pub. L. 97–34, set out as an Effective Date of 1981 Amendment note under section 2056 of this title.