Federal · Title 26 — Internal Revenue Code
26 U.S.C. § 2207B: Right of recovery where decedent retained interest
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the value of such property, bears to the taxable 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. For purposes of this section, if there is more than 1 person receiving the property, the right of recovery shall be against each such person. In the case of penalties and interest attributable to the additional taxes described in subsection (a), rules similar to the rules of subsections (a) and (b) shall apply. No person shall be entitled to recover any amount by reason of this section from a trust to which section 664 applies (determined without regard to this section).
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