§2207A — Title 26 Internal Revenue Code | U.S. Code

Summary

When a surviving spouse dies, certain property from the first spouse's estate that earlier qualified for the marital deduction gets pulled into the survivor's taxable estate. The survivor's estate can then recover from whoever received that property the extra estate tax caused by including it, measured as the difference between the tax actually paid and the tax that would have been owed without the property. The decedent can switch this off by specifically waiving the right of recovery in a will or revocable trust. A matching rule applies to gift tax: a spouse treated as giving away this kind of property during life can recover the extra gift tax from the person who received the property. If several people received the property, each one can be pursued, and the same recovery rules cover related penalties and interest.

Title 26, §2207A

Internal Revenue Code — Source: USLM XML via OLRC

(a)(1)If any part of the gross estate consists of property the value of which is includible in the gross estate by reason of section 2044 (relating to certain property for which marital deduction was previously allowed), the decedent’s estate shall be entitled to recover from the person receiving the property the amount by which—

(A)the total tax under this chapter which has been paid, exceeds

(B)the total tax under this chapter which would have been payable if the value of such property had not been included in the gross estate.

(2)Paragraph (1) shall not apply with respect to any property to the extent that the decedent in his will (or a revocable trust) specifically indicates an intent to waive any right of recovery under this subchapter with respect to such property.

(b)If for any calendar year tax is paid under chapter 12 with respect to any person by reason of property treated as transferred by such person under section 2519, such person shall be entitled to recover from the person receiving the property the amount by which—

(1)the total tax for such year under chapter 12, exceeds

(2)the total tax which would have been payable under such chapter for such year if the value of such property had not been taken into account for purposes of chapter 12.

(c)For purposes of this section, if there is more than one person receiving the property, the right of recovery shall be against each such person.

(d)In the case of penalties and interest attributable to additional taxes described in subsections (a) and (b), rules similar to subsections (a), (b), and (c) shall apply.

Notes & Related Subsidiaries

Editorial Notes

Amendments

1997—Subsec. (a)(2). Pub. L. 105–34 amended heading and text of par. (2) generally. Prior to amendment, text read as follows: “Paragraph (1) shall not apply if the decedent otherwise directs by will.”

Statutory Notes and Related Subsidiaries

Effective Date

of 1997 Amendment Pub. L. 105–34, title XIII, § 1302(c), Aug. 5, 1997, 111 Stat. 1039, provided that: “The

Amendments

made by this section [amending this section and section 2207B of this title] shall apply with respect to the estates of decedents dying after the date of the enactment of this Act [Aug. 5, 1997].”

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.

§2207A Right of Recovery in the Case of Certain Marital Deduction Property

Summary

Title 26, §2207A

Notes & Related Subsidiaries

Editorial Notes

Amendments

Statutory Notes and Related Subsidiaries

Effective Date

Amendments

Effective Date

Effective Date

Citations & Metadata