§2056A. Qualified domestic trust — Inbound Citations

Citations to §2056A(b)(7)

• 26 U.S.C. § 2056(d)(3)

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  (3) If—

  (A) property passes to the surviving spouse of the decedent (hereinafter in this paragraph referred to as the “first decedent”),

  (B) without regard to this subsection, a deduction would be allowable under subsection (a) with respect to such property, and

  (C) such surviving spouse dies and the estate of such surviving spouse is subject to the tax imposed by this chapter,

  the Federal estate tax paid (or treated as paid under section 2056A(b)(7)) by the first decedent with respect to such property shall be allowed as a credit under section 2013 to the estate of such surviving spouse and the amount of such credit shall be determined under such section without regard to when the first decedent died and without regard to subsection (d)(3) of such section.