§2519. Dispositions of certain life estates — Inbound Citations

Citations to 26 U.S.C. § 2519 as a whole

• 26 U.S.C. § 2044(b)(2)

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  (2) section 2519 (relating to dispositions of certain life estates) did not apply with respect to a disposition by the decedent of part or all of such property.
• 26 U.S.C. § 2207A(b)

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  (b) If for any calendar year tax is paid under chapter 12 with respect to any person by reason of property treated as transferred by such person under section 2519, such person shall be entitled to recover from the person receiving the property the amount by which—

  (1) the total tax for such year under chapter 12, exceeds

  (2) the total tax which would have been payable under such chapter for such year if the value of such property had not been taken into account for purposes of chapter 12.
• 26 U.S.C. § 2523(f)(5)(B)

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  (B) Subparagraph (A) shall not apply with respect to any property after the donee spouse is treated as having transferred such property under section 2519, or such property is includible in the donee spouse’s gross estate under section 2044.
• 26 U.S.C. § 2523(f)(6)(C)

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  (C) paragraph (5) and section 2519 shall not apply to the donor spouse’s interest in the annuity, and