§2033. Property in which the decedent had an interest — Inbound Citations

Citations to 26 U.S.C. § 2033 as a whole

• 26 U.S.C. § 2056(b)(7)(C)

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  (C) In the case of an annuity included in the gross estate of the decedent under section 2039 (or, in the case of an interest in an annuity arising under the community property laws of a State, included in the gross estate of the decedent under section 2033) where only the surviving spouse has the right to receive payments before the death of such surviving spouse—

  (i) the interest of such surviving spouse shall be treated as a qualifying income interest for life, and

  (ii) the executor shall be treated as having made an election under this subsection with respect to such annuity unless the executor otherwise elects on the return of tax imposed by section 2001.

  An election under clause (ii), once made, shall be irrevocable.