
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC2044]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                    Subtitle B--Estate and Gift Taxes
 
                         CHAPTER 11--ESTATE TAX
 
             Subchapter A--Estates of Citizens or Residents
 
                         PART III--GROSS ESTATE
 
Sec. 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 2056 by reason of subsection (b)(7) 
        thereof, or
            (B) under section 2523 by reason of subsection (f) thereof, 
        and

        (2) section 2519 (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, Sec. 403(d)(3)(A)(i), Aug. 13, 1981, 95 
Stat. 304; amended Pub. L. 97-448, title I, Sec. 104(a)(1)(B), Jan. 12, 
1983, 96 Stat. 2380.)


                            Prior Provisions

    A prior section 2044 was renumbered section 2045 of this title.


                               Amendments

    1983--Subsec. (c). Pub. L. 97-448 added subsec. (c).


                    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.

                  Section Referred to in Other Sections

    This section is referred to in sections 1014, 2053, 2207A, 2523, 
2642 of this title.
