Internal Revenue Code · 26 U.S.C.
§ 2207A. Right of recovery in the case of certain marital deduction property
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. § 2207A
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
- August 5, 1997 by Pub. L. 105–34
- Amendments
- 1 dated changes in the source credit
- Length
- 4 subsections · 333 words · about 1 min to read
- Cross-references
- cites 2; cited by 1 Code section and 4 other regulations
- Regulations
- 4 issued under this section
Paragraph (1) shall not apply with respect to any property to the extent that the decedent in his will (or a revocable trust) specifically indicates an intent to waive any right of recovery under this subchapter with respect to such property.
For purposes of this section, if there is more than one person receiving the property, the right of recovery shall be against each such person.
(Added Pub. L. 97–34, title IV, § 403(d)(4)(A), Aug. 13, 1981, 95 Stat. 304; amended Pub. L. 105–34, title XIII, § 1302(a), Aug. 5, 1997, 111 Stat. 1039.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 2207A
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 2 other sections
- § 2044 Certain property for which marital deduction was previously allowed
- § 2519 Dispositions of certain life estates
Cited by 1 Code section
Cited in 4 regulations not issued under it
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 105–34Parts changed in 1997: (a)(2)
- Added by Pub. L. 97–34
Where it sits in the Code
Nearby sections
- § 2204 Discharge of fiduciary from personal liability
- § 2205 Reimbursement out of estate
- § 2206 Liability of life insurance beneficiaries
- § 2207 Liability of recipient of property over which decedent had power of appointment
- § 2207A Right of recovery in the case of certain marital deduction property
- § 2207B Right of recovery where decedent retained interest
- § 2208 Certain residents of possessions considered citizens of the United States
- § 2209 Certain residents of possessions considered nonresidents not citizens of the United States
- § 2210 Repealed
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1997—Subsec. (a)(2). Pub. L. 105–34 amended heading and text of par. (2) generally. Prior to amendment, text read as follows: “Paragraph (1) shall not apply if the decedent otherwise directs by will.”
Statutory Notes and Related Subsidiaries
Effective Date of 1997 Amendment
Pub. L. 105–34, title XIII, § 1302(c), Aug. 5, 1997, 111 Stat. 1039, provided that: “The amendments made by this section [amending this section and section 2207B of this title] shall apply with respect to the estates of decedents dying after the date of the enactment of this Act [Aug. 5, 1997].”
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.