qualified terminable interest property

(2)For purposes of this subsection, the term “qualified terminable interest property” means any property— (A)which is transferred by the donor spouse, (B)in which the donee spouse has a qualifying income interest for life, and (C)to which an election under this subsection applies.

Source

26 USC § 2523(f)(2)


Scoping language

None: Default is title Scope
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