(8) Special rule for charitable remainder trusts (A) In general If the surviving spouse of the decedent is the only beneficiary of a qualified charitable remainder trust who is not a charitable beneficiary nor an ESOP beneficiary, paragraph (1) shall not apply to any interest in such trust which passes or has passed from the decedent to such surviving spouse. (B) Definitions For purposes of subparagraph (A)— (i) Charitable beneficiary The term “charitable beneficiary” means any beneficiary which is an organization described in section 170(c). (ii) ESOP beneficiary The term “ESOP beneficiary” means any beneficiary which is an employee stock ownership plan (as defined in section 4975(e)(7) ) that holds a remainder interest in qualified employer securities (as defined in section 664(g)(4)) to be transferred to such plan in a qualified gratuitous transfer (as defined in section 664(g)(1)). (iii) Qualified charitable remainder trust The term “qualified charitable remainder trust” means a charitable remainder annuity trust or a charitable remainder unitrust (described in section 664 ).
26 USC § 2056(b)(8)
None identified. Default scope is assumed to be the entire title.