Section 2207A: Right of recovery in the case of certain marital deduction property
Internal Revenue Code
§2207A. Right of recovery in the case of certain marital deduction property
(1) In general
If any part of the gross estate consists of property the value of which is includible in the gross estate by reason of section 2044 (relating to certain property for which marital deduction was previously allowed), the decedent's estate shall be entitled to recover from the person receiving the property the amount by which—
(B) the total tax under this chapter which would have been payable if the value of such property had not been included in the gross estate.
(2) Decedent may otherwise direct
Paragraph (1) shall not apply with respect to any property to the extent that the decedent in his will (or a revocable trust) specifically indicates an intent to waive any right of recovery under this subchapter with respect to such property.
(b) Recovery with respect to gift tax
If for any calendar year tax is paid under
(2) the total tax which would have been payable under such chapter for such year if the value of such property had not been taken into account for purposes of
(c) More than one recipient of property
For purposes of this section, if there is more than one person receiving the property, the right of recovery shall be against each such person.
(d) Taxes and interest
In the case of penalties and interest attributable to additional taxes described in subsections (a) and (b), rules similar to subsections (a), (b), and (c) shall apply.
Statutory Notes and Related Subsidiaries
Effective Date of 1997 Amendment
Section applicable to estates of decedents dying after Dec. 31, 1981, see section 403(e) of