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Title 26 — Internal Revenue CodeRelease 119-73

§2652 Other definitions

Title 26 › Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 13— - TAX ON GENERATION-SKIPPING TRANSFERS › Subchapter Subchapter F— - Other Definitions and Special Rules › § 2652

Last updated Apr 6, 2026|Official source

Summary

Defines who counts as a transferor and explains a few other key words used in this chapter. Transferor — for estate tax (chapter 11) it means the person who died (the decedent); for gift tax (chapter 12) it means the person who gave the gift (the donor). A gift split under section 2513 is treated as half made by each spouse. It also covers certain trusts that get marital deductions under sections 2056(b)(7) or 2523(f). Trust — any arrangement (not an estate) that works like a trust. Trustee — the person actually holding the property for that arrangement. Examples include life estates, remainders, fixed-term estates, and insurance or annuity contracts. Interest in a trust — someone has an interest if they can now receive income or principal, if they are an allowed current recipient (subject to limits in section 2055), or if they are covered by specific charitable-trust types (see sections 664 and 642(c)(5)). Interests set up mainly to avoid these taxes are ignored. Support rights under state law are ignored unless the payments are discretionary or follow laws like the Uniform Gifts to Minors Act. Executor — defined by section 2203.

Full Legal Text

Title 26, §2652

Internal Revenue Code — Source: USLM XML via OLRC

(a)For purposes of this chapter—
(1)Except as provided in this subsection or section 2653(a), the term “transferor” means—
(A)in the case of any property subject to the tax imposed by chapter 11, the decedent, and
(B)in the case of any property subject to the tax imposed by chapter 12, the donor.
(2)If, under section 2513, one-half of a gift is treated as made by an individual and one-half of such gift is treated as made by the spouse of such individual, such gift shall be so treated for purposes of this chapter.
(3)In the case of—
(A)any trust with respect to which a deduction is allowed to the decedent under section 2056 by reason of subsection (b)(7) thereof, and
(B)any trust with respect to which a deduction to the donor spouse is allowed under section 2523 by reason of subsection (f) thereof,
(b)(1)The term “trust” includes any arrangement (other than an estate) which, although not a trust, has substantially the same effect as a trust.
(2)In the case of an arrangement which is not a trust but which is treated as a trust under this subsection, the term “trustee” shall mean the person in actual or constructive possession of the property subject to such arrangement.
(3)Arrangements to which this subsection applies include arrangements involving life estates and remainders, estates for years, and insurance and annuity contracts.
(c)(1)A person has an interest in property held in trust if (at the time the determination is made) such person—
(A)has a right (other than a future right) to receive income or corpus from the trust,
(B)is a permissible current recipient of income or corpus from the trust and is not described in section 2055(a), or
(C)is described in section 2055(a) and the trust is—
(i)a charitable remainder annuity trust,
(ii)a charitable remainder unitrust within the meaning of section 664, or
(iii)a pooled income fund within the meaning of section 642(c)(5).
(2)For purposes of paragraph (1), an interest which is used primarily to postpone or avoid any tax imposed by this chapter shall be disregarded.
(3)The fact that income or corpus of the trust may be used to satisfy an obligation of support arising under State law shall be disregarded in determining whether a person has an interest in the trust, if—
(A)such use is discretionary, or
(B)such use is pursuant to the provisions of any State law substantially equivalent to the Uniform Gifts to Minors Act.
(d)For purposes of this chapter, the term “executor” has the meaning given such term by section 2203.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

1998—Subsec. (b)(1). Pub. L. 105–206, § 6013(a)(4)(A), struck out at end “Such term shall not include any trust during any period the trust is treated as part of an estate under section 645.” Pub. L. 105–206, § 6013(a)(3), substituted “section 645” for “section 646”. 1997—Subsec. (b)(1). Pub. L. 105–34 inserted at end “Such term shall not include any trust during any period the trust is treated as part of an estate under section 646.” 1988—Subsec. (a)(1). Pub. L. 100–647, § 1014(g)(9), substituted “any property” for “a transfer of a kind” in subpars. (A) and (B) and inserted at end “An individual shall be treated as transferring any property with respect to which such individual is the transferor.” Subsec. (a)(3). Pub. L. 100–647, § 1014(g)(14), substituted “any trust” for “any property” in subpars. (A) and (B) and “may elect to treat all of the property in such trust” for “may elect to treat such property” in closing provisions. Subsec. (c)(2). Pub. L. 100–647, § 1014(g)(8), struck out “nominal” before “interests” in heading and substituted “any tax” for “the tax” in text. Subsec. (c)(3). Pub. L. 100–647, § 1014(g)(6), added par. (3). Subsec. (d). Pub. L. 100–647, § 1014(g)(20), added subsec. (d).

Statutory Notes and Related Subsidiaries

Effective Date

of 1998 AmendmentAmendment by Pub. L. 105–206 effective, except as otherwise provided, as if included in the provisions of the Taxpayer Relief Act of 1997, Pub. L. 105–34, to which such amendment relates, see section 6024 of Pub. L. 105–206, set out as a note under section 1 of this title.

Effective Date

of 1997 AmendmentAmendment by Pub. L. 105–34 applicable with respect to estates of decedents dying after Aug. 5, 1997, see section 1305(d) of Pub. L. 105–34, set out as an

Effective Date

note under section 645 of this title.

Effective Date

of 1988 AmendmentAmendment by Pub. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Pub. L. 99–514, to which such amendment relates, see section 1019(a) of Pub. L. 100–647, set out as a note under section 1 of this title.

Effective Date

Section applicable to generation-skipping transfers (within the meaning of section 2611 of this title) made after Oct. 22, 1986, except as otherwise provided, see section 1433 of Pub. L. 99–514, set out as a note under section 2601 of this title.

Reference

Citations & Metadata

Citation

26 U.S.C. § 2652

Title 26 — Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73