§2036. Transfers with retained life estate — Inbound Citations

Citations to 26 U.S.C. § 2036 as a whole

• 26 U.S.C. § 2035(a)(2)

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  (2) the value of such property (or an interest therein) would have been included in the decedent’s gross estate under section 2036, 2037, 2038, or 2042 if such transferred interest or relinquished power had been retained by the decedent on the date of his death,
• 26 U.S.C. § 2041(a)(3)(B)

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  (B) by a disposition which is of such nature that if it were a transfer of property owned by the decedent such property would be includible in the decedent’s gross estate under section 2035, 2036, or 2037,
• 26 U.S.C. § 2207B(a)(1)

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  (1) If any part of the gross estate on which tax has been paid consists of the value of property included in the gross estate by reason of section 2036 (relating to transfers with retained life estate), the decedent’s estate shall be entitled to recover from the person receiving the property the amount which bears the same ratio to the total tax under this chapter which has been paid as—

  (A) the value of such property, bears to

  (B) the taxable estate.