
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: 26USC2207]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                    Subtitle B--Estate and Gift Taxes
 
                         CHAPTER 11--ESTATE TAX
 
                       Subchapter C--Miscellaneous
 
Sec. 2207. Liability of recipient of property over which 
        decedent had power of appointment
        
    Unless the decedent directs otherwise in his will, if any part of 
the gross estate on which the tax has been paid consists of the value of 
property included in the gross estate under section 2041, the executor 
shall be entitled to recover from the person receiving such property by 
reason of the exercise, nonexercise, or release of a power of 
appointment such portion of the total tax paid as the value of such 
property bears to the taxable estate. If there is more than one such 
person, the executor shall be entitled to recover from such persons in 
the same ratio. In the case of such property received by the surviving 
spouse of the decedent for which a deduction is allowed under section 
2056 (relating to marital deduction), this section shall not apply to 
such property except as to the value thereof reduced by an amount equal 
to the excess of the aggregate amount of the marital deductions allowed 
under section 2056 over the amount of proceeds of insurance upon the 
life of the decedent receivable by the surviving spouse for which 
proceeds a marital deduction is allowed under such section.

(Aug. 16, 1954, ch. 736, 68A Stat. 402; Pub. L. 94-455, title XX, 
Sec. 2001(c)(1)(I), Oct. 4, 1976, 90 Stat. 1852.)


                               Amendments

    1976--Pub. L. 94-455 substituted ``the taxable estate'' for ``the 
sum of the taxable estate and the amount of the exemption allowed in 
computing the taxable estate, determined under section 2052, or section 
2106(a), as the case may be'' after ``property bears to''.


                    Effective Date of 1976 Amendment

    Amendment by Pub. L. 94-455 applicable to estates of decedents dying 
after Dec. 31, 1976, see section 2001(d)(1) of Pub. L. 94-455, set out 
as a note under section 2001 of this title.
