---
kind: "section"
citation: "26 U.S.C. § 2043"
title: "26"
title_heading: "Internal Revenue Code"
number: "2043"
heading: "Transfers for insufficient consideration"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/2043"
units:
  - "Subtitle B — Estate and Gift Taxes"
  - "Chapter 11 — Estate Tax"
  - "Subchapter A — Estates of Citizens or Residents"
  - "Part III — Gross Estate"
---

# §2043. Transfers for insufficient consideration

- (a) **In general—** If any one of the transfers, [trusts](/usc/26/2652.md?p=b-1), interests, rights, or powers enumerated and described in sections [2035](/usc/26/2035.md) to [2038](/usc/26/2038.md), inclusive, and [section 2041](/usc/26/2041.md) is made, created, exercised, or relinquished for a consideration in money or money’s worth, but is not a bona fide sale for an adequate and full consideration in money or money’s worth, there shall be included in the gross estate only the excess of the fair market value at the time of death of the property otherwise to be included on account of such transaction, over the value of the consideration received therefor by the decedent.
- (b) **Marital rights not treated as consideration—**
  - (1) **In general—** For purposes of this chapter, a relinquishment or promised relinquishment of dower or curtesy, or of a statutory estate created in lieu of dower or curtesy, or of other marital rights in the decedent’s property or estate, shall not be considered to any extent a consideration “in money or money’s worth”.
  - (2) **Exception—** For purposes of [section 2053](/usc/26/2053.md) (relating to expenses, indebtedness, and taxes), a transfer of property which satisfies the requirements of [paragraph (1)](/usc/26/2516.md?p=1) of section 2516 (relating to certain property settlements) shall be considered to be made for an adequate and full consideration in money or money’s worth.

## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 388; Pub. L. 98–369, div. A, title IV, § 425(a)(1), July 18, 1984, 98 Stat. 803.)

## Notes

### Editorial Notes

### Amendments

1984—Subsec. (b). Pub. L. 98–369 amended subsec. (b) generally, designating existing provisions as par. (1) and adding par. (2).

### Statutory Notes and Related Subsidiaries

### Effective Date of 1984 Amendment

Pub. L. 98–369, div. A, title IV, § 425(c)(1), July 18, 1984, 98 Stat. 804, provided that: “The amendments made by subsection (a) [amending this section and section 2053 of this title] shall apply to estates of decedents dying after the date of the enactment of this Act [July 18, 1984].”