Federal · Title 26 — Internal Revenue Code
26 U.S.C. § 2207A: Right of recovery in the case of certain marital deduction property
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the total tax under this chapter which has been paid, exceeds the total tax under this chapter which would have been payable if the value of such property had not been included in the gross estate. Paragraph (1) shall not apply with respect to any property to the extent that the decedent in his will (or a revocable trust) specifically indicates an intent to waive any right of recovery under this subchapter with respect to such property. the total tax for such year under chapter 12, exceeds the total tax which would have been payable under such chapter for such year if the value of such property had not been taken into account for purposes of chapter 12. 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.
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