26 USC 2207B - Right of recovery where decedent retained interest

U.S Code last checked for updates: Oct 23, 2026

§ 2207B.

Right of recovery where decedent retained interest

(a)

Estate tax

(1)

In general

(A)

the value of such property, bears to

(B)

the taxable estate.

(2)

Decedent may otherwise direct

(b)

More than one recipient

(c)

Penalties and interest

(d)

No right of recovery against charitable remainder trusts

(Added Pub. L. 100–647, title III, § 3031(f)(1), Nov. 10, 1988, 102 Stat. 3637; amended Pub. L. 101–508, title XI, § 11601(b)(1), Nov. 5, 1990, 104 Stat. 1388–490; Pub. L. 105–34, title XIII, § 1302(b), Aug. 5, 1997, 111 Stat. 1039.)

cite as: 26 USC 2207B