26 U.S. Code § 2044 - Certain property for which marital deduction was previously allowed
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.
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.
A prior section 2044 was renumbered section 2045 of this title.
1983—Subsec. (c). Pub. L. 97–448 added subsec. (c).
Amendment 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.