Federal · Title 26 — Internal Revenue Code
26 U.S.C. § 2044: Certain property for which marital deduction was previously allowed
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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. under section 2056 by reason of subsection (b)(7) thereof, or under section 2523 by reason of subsection (f) thereof, and section 2519 (relating to dispositions of certain life estates) did not apply with respect to a disposition by the decedent of part or all of such property. 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.
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