26 U.S. Code § 2207A - Right of recovery in the case of certain marital deduction property
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.
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.
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.”