Federal · Title 26 — Internal Revenue Code
26 U.S.C. § 2519: Dispositions of certain life estates
Read the full statutory text
For purposes of this chapter and chapter 11, any disposition of all or part of a qualifying income interest for life in any property to which this section applies shall be treated as a transfer of all interests in such property other than the qualifying income interest. under section 2056 by reason of subsection (b)(7) thereof, or under section 2523 by reason of subsection (f) thereof. For right of recovery for gift tax in the case of property treated as transferred under this section, see section 2207A(b).
Verify at the official source: Federal legislative text
Facing this? Know exactly what happens next.
MOFRD turns this code section into your situation: the deadlines that apply to you, the forms your county uses, and the resolution paths people in your position actually take. Free for 3 days — no card required.
This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.