§2044. Certain property for which marital deduction was previously allowed — Inbound Citations

Citations to 26 U.S.C. § 2044 as a whole

• 26 U.S.C. § 1014(b)(10)

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  (10) Property includible in the gross estate of the decedent under section 2044 (relating to certain property for which marital deduction was previously allowed). In any such case, the last 3 sentences of paragraph (9) shall apply as if such property were described in the first sentence of paragraph (9).
• 26 U.S.C. § 2207A(a)(1)

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  (1) 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—

  (A) the total tax under this chapter which has been paid, exceeds

  (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.
• 26 U.S.C. § 2523(f)(6)(D)

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  (D) if the donee spouse dies before the donor spouse, no amount shall be includible in the gross estate of the donee spouse under section 2044 with respect to such annuity.
• 26 U.S.C. § 2642(b)(4)

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  (4) If the value of property is included in the estate of a spouse by virtue of section 2044, and if such spouse is treated as the transferor of such property under section 2652(a), the value of such property for purposes of subsection (a) shall be its value for purposes of chapter 11 in the estate of such spouse.