Title 26 — Internal Revenue CodeRelease 119-73
§2044 Certain property for which marital deduction was previously allowed
Title 26 › Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 11— - ESTATE TAX › Subchapter Subchapter A— - Estates of Citizens or Residents › Part PART III— - GROSS ESTATE › § 2044
Summary
Include in the estate of the person who died any property where they had a qualifying income interest for life. This applies if the transfer to them got a deduction under section 2056(b)(7) or 2523(f) and section 2519 did not apply; for purposes of this chapter and chapter 13 treat that property as passing from the person who died.
Full Legal Text
Title 26, §2044
Internal Revenue Code — Source: USLM XML via OLRC
(a)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)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)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.
Legislative History
Notes & Related Subsidiaries
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 AmendmentAmendment 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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 2044
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73