U.S. Code » Title 26 » Subtitle Subtitle B— Estate and Gift Taxes › Chapter CHAPTER 11— ESTATE TAX › Subchapter Subchapter A— Estates of Citizens or Residents › Part PART III— GROSS ESTATE

26 U.S.C. § 2044

Certain property for which marital deduction was previously allowed

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(a) General rule

The value of the gross estate shall include the value of any property to which this section applies in which the decedent had a qualifying income interest for life.

(b) Property to which this section appliesThis section applies to any property if—(1) a deduction was allowed with respect to the transfer of such property to the decedent—(A) under section 2056 by reason of subsection (b)(7) thereof, or(B) under section 2523 by reason of subsection (f) thereof, and(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.(c) Property treated as having passed from decedent

For purposes of this chapter and chapter 13, property includible in the gross estate of the decedent under subsection (a) shall be treated as property passing from the decedent.

(Added Pub. L. 97–34, title IV, § 403(d)(3)(A)(i), Aug. 13, 1981, 95 Stat. 304; amended Pub. L. 97–448, title I, § 104(a)(1)(B), Jan. 12, 1983, 96 Stat. 2380.)Editorial NotesPrior Provisions

A prior section 2044 was renumbered section 2045 of this title.

Amendments

1983—Subsec. (c). Pub. L. 97–448 added subsec. (c).

Statutory Notes and Related SubsidiariesEffective Date of 1983 Amendment

Amendment by Pub. L. 97–448 effective, except as otherwise provided, as if it had been included in the provision of the Economic Recovery Tax Act of 1981, Pub. L. 97–34, to which such amendment relates, see section 109 of Pub. L. 97–448, set out as a note under section 1 of this title.

Effective Date

Section applicable to estates of decedents dying after Dec. 31, 1981, see section 403(e) of Pub. L. 97–34, set out as an Effective Date of 1981 Amendment note under section 2056 of this title.

Notes of Decisions
Cited in 34 cases (4 in the last 5 years), 1932–2025 · leading case: Comptroller of Treasury v. Taylor, 213 A.3d 629 (Md. 2019).
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Comptroller of Treasury v. Taylor, 213 A.3d 629 (Md. 2019). · cites it 10× “See 26 U.S.C. §§ 2044 (a), (c) ; 2056(b)(7)(B).”
Clemency v. Dep't of Revenue, 175 Wash. 2d 549 (Wash. 2012). · cites it 2× “¶56 It is unclear why the majority believes that it is the first transfer that is the taxable event, but it may be that the majority’s theory involves both a carry-over of pre-QTIP law and a misreading of 26 U.S.C. § 2044 (c), the Internal Revenue Code provision that…”
Est. of Brooks v. Comm'r of Revenue Servs., 159 A.3d 1149 (Conn. 2017). · cites it 2× “See 26 U.S.C. § 2044 . 8 In short, a fictional transfer occurs from the first to die spouse to the surviving spouse, and a second fictional transfer occurs upon the death of the surviving spouse to the remainder beneficiaries.”
Firstar Trust Co. v. First Nat'l Bank of Kenosha, 541 N.W.2d 467 (Wis. 1995). · cites it 3× “See 26 U.S.C. § 2044 . Dorothy Cooney died on December 13, 1991.”
Hambleton v. Dep't of Revenue, 335 P.3d 398 (Wash. 2014). “See 26 U.S.C. § 2044 (a). ¶17 The legislature’s amendments clarified the intent of the legislature to include QTIP trusts created before 2005 in the surviving spouse’s Washington taxable estate (if the surviving spouse died after the Act’s effective date).”
Bandy v. Clancy, 144 A.3d 802 (Md. 2016). · cites it 4× “14 26 U.S.C. § 2044 . See also Angela M. Vallario, The Fundamentals of Estate Planning 251 (2012).”
Est. of Mclemore v. Mclemore, 63 So. 3d 468 (Miss. 2011). “See 26 U.S.C.A. § 2044 (2006). ¶ 82. Another statute allows the second decedent’s estate to recover from the marital trust the amount of estate tax that is payable as a result of the inclusion of the marital trust in her estate.”
Est. of Louis F. Bonner, Sr. v. United States, 84 F.3d 196 (5th Cir. 1996). “” 26 U.S.C. § 2044 (c). The government contends, and the district court found, that the “plain language of § 2044 resulted in 100% fee ownership by the estate at the moment of Bonner’s death, and precluded any potential problems with fractional ownership.”
Est. of Shelfer v. Comm'r of Internal Revenue, 86 F.3d 1045 (11th Cir. 1996). “Quincy State Bank commenced a proceeding in tax court on behalf of Lucille’s estate, claiming that the trust did not meet the definition of a QTIP trust because Lucille did not control the stub income; therefore, the Bank argued, the estate was not liable for tax on the trust…”
In Re Est. of Miller, 595 N.E.2d 630 (Ill. App. Ct. 1992). “26 U.S.C.A. §2044 (West 1989). The inclusion of the value of this property in the surviving spouse’s estate will increase that spouse’s estate tax liability.”
Nuckolls v. United States, 76 F.2d 357 (10th Cir. 1935). · cites it 2× “She returned so much of the profit as was represented by the $15,000 cash received, availing herself of the privilege extended by section 44 (b) of the Revenue Act of 1928, 26 USCA § 2044 (b), of returning only that proportion of the profit on an installment sale as is…”
Eisenbach v. Schneider, 166 P.3d 858 (Wash. Ct. App. 2007). “[17] 26 U.S.C. § 2044 . [18] 26 U.S.C. § 2207A(a).”
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— 26 U.S.C. § 2044(a) — 1 case
Comptroller of Treasury v. Taylor, 213 A.3d 629 (Md. 2019). “See 26 U.S.C. §§ 2044 (a), (c) ; 2056(b)(7)(B).”
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