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.
This section applies to any property if-
For purposes of this chapter and chapter 13, property includible in the gross estate of the decedent under subsection (a) shall be treated as property passing from the decedent.
26 U.S.C. § 2044
PRIOR PROVISIONSA prior section 2044 was renumbered sectionof this title.
AMENDMENTS1983-Subsec. (c). Pub. L. 97-448 added subsec. (c).
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF 1983 AMENDMENT Amendment by Pub. L. 97-448 effective, except as otherwise provided, as if it had been included in the provision of the Economic Recovery Tax Act of 1981, Pub. L. 97-34, to which such amendment relates, see section 109 of Pub. L. 97-448 set out as a note under sectionof this title.
EFFECTIVE DATESection applicable to estates of decedents dying after Dec. 31, 1981, see section 403(e) of Pub. L. 97-34 set out as an Effective Date of 1981 Amendment note under sectionof this title.