Section 2044: Certain property for which marital deduction was previously allowed
Internal Revenue Code
§2044. Certain property for which marital deduction was previously allowed
(a) General rule
The value of the gross estate shall include the value of any property to which this section applies in which the decedent had a qualifying income interest for life.
(B) under section 2523 by reason of subsection (f) thereof, and
(2) section 2519 (relating to dispositions of certain life estates) did not apply with respect to a disposition by the decedent of part or all of such property.
(c) Property treated as having passed from decedent
For purposes of this chapter and
A prior section 2044 was renumbered
Effective Date of 1983 Amendment
Section applicable to estates of decedents dying after Dec. 31, 1981, see section 403(e) of