26 U.S. Code § 2207A - Right of recovery in the case of certain marital deduction property
(a) Recovery with respect to estate tax
(1) In general
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—
(b) Recovery with respect to gift tax
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—
(c) More than one recipient of 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.
Source(Added Pub. L. 97–34, title IV, § 403(d)(4)(A),Aug. 13, 1981, 95 Stat. 304; amended Pub. L. 105–34, title XIII, § 1302(a),Aug. 5, 1997, 111 Stat. 1039.)
1997—Subsec. (a)(2). Pub. L. 105–34amended 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.”
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].”
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