26 USC 2519 - Dispositions of certain life estates

U.S Code last checked for updates: May 17, 2024

§ 2519.

Dispositions of certain life estates

(a)

General rule

(b)

Property to which this subsection applies

This section applies to any property if a deduction was allowed with respect to the transfer of such property to the donor—

(1)

under section 2056 by reason of subsection (b)(7) thereof, or

(2)

under section 2523 by reason of subsection (f) thereof.

(c)

Cross reference

(Added Pub. L. 97–34, title IV, § 403(d)(3)(B)(i), Aug. 13, 1981, 95 Stat. 304; amended Pub. L. 97–448, title I, § 104(a)(3), (7), Jan. 12, 1983, 96 Stat. 2380, 2381.)

cite as: 26 USC 2519