Internal Revenue Code · 26 U.S.C.
§ 2519. Dispositions of certain life estates
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. § 2519
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 · 157 words · about 1 min to read
- Cross-references
- cites 3; cited by 3 Code sections and 6 other regulations
- Regulations
- 2 issued under this section
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.
For right of recovery for gift tax in the case of property treated as transferred under this section, see section 2207A(b).
(Added Pub. L. 97–34, title IV, § 403(d)(3)(B)(i), Aug. 13, 1981, 95 Stat. 304; amended Pub. L. 97–448, title I, § 104(a)(3), (7), Jan. 12, 1983, 96 Stat. 2380, 2381.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 2519
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
- § 2207A(b) Right of recovery in the case of certain marital deduction property
Cited by 3 Code sections
- § 2044(b)(2) Certain property for which marital deduction was previously allowed
- § 2207A(b) Right of recovery in the case of certain marital deduction property
- § 2523(f)(5)(B) Gift to spouse
Cited in 6 regulations not issued under it
- § 20.2044-1 Certain property for which marital deduction was previously allowed.
- § 20.2207A-1 Right of recovery of estate taxes in the case of certain marital deduction property.
- § 25.2207A-1 Right of recovery of gift taxes in the case of certain marital deduction property.
- § 25.2512-5 Valuation of annuities, unitrust interests, interests for life or term of years, and remainder or reversionary interests.
- § 25.2523(f)-1 Election with respect to life estate transferred to donee spouse.
- § 26.2651-1 Generation assignment.
Amendment history
From the source credit and the official notes, newest first.
Where it sits in the Code
Nearby sections
- § 2515A Repealed
- § 2516 Certain property settlements
- § 2517 Repealed
- § 2518 Disclaimers
- § 2519 Dispositions of certain life estates
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1983—Pub. L. 97–448, § 104(a)(3)(B), amended directory language of Pub. L. 97–34, § 403(d)(3)(B)(i), to clarify that this section be inserted at end of subchapter B of chapter 12, rather than at end of subchapter B of chapter 11, and did not involve any change in text.
Subsec. (a). Pub. L. 97–448, § 104(a)(3)(A), substituted “For purposes of this chapter and chapter 11, any disposition” for “Any disposition” and “treated as a transfer of all interests in such property other than the qualifying income interest” for “treated as a transfer of such property”.
Subsec. (c). Pub. L. 97–448, § 104(a)(7), 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 gifts made after Dec. 31, 1981, see section 403(e)(2) of Pub. L. 97–34, set out as an Effective Date of 1981 Amendment note under section 2056 of this title.