U.S Code last checked for updates: Jun 09, 2024
§ 2043.
Transfers for insufficient consideration
(a)
In general
(b)
Marital rights not treated as consideration
(1)
In general
(2)
Exception
(Aug. 16, 1954, ch. 736, 68A Stat. 388; Pub. L. 98–369, div. A, title IV, § 425(a)(1), July 18, 1984, 98 Stat. 803.)
cite as: 26 USC 2043