26 U.S.C. § 2519

Dispositions of certain life estates

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(a) General rule

For purposes of this chapter and chapter 11, any disposition of all or part of a qualifying income interest for life in any property to which this section applies shall be treated as a transfer of all interests in such property other than the qualifying income interest.

(b) Property to which this subsection appliesThis section applies to any property if a deduction was allowed with respect to the transfer of such property to the donor—(1) under section 2056 by reason of subsection (b)(7) thereof, or(2) under section 2523 by reason of subsection (f) thereof.(c) Cross reference

For right of recovery for gift tax in the case of property treated as transferred under this section, see section 2207A(b).

(Added Pub. L. 97–34, title IV, § 403(d)(3)(B)(i), Aug. 13, 1981, 95 Stat. 304; amended Pub. L. 97–448, title I, § 104(a)(3), (7), Jan. 12, 1983, 96 Stat. 2380, 2381.)Editorial NotesAmendments

1983—Pub. L. 97–448, § 104(a)(3)(B), amended directory language of Pub. L. 97–34, § 403(d)(3)(B)(i), to clarify that this section be inserted at end of subchapter B of chapter 12, rather than at end of subchapter B of chapter 11, and did not involve any change in text.

Subsec. (a). Pub. L. 97–448, § 104(a)(3)(A), substituted “For purposes of this chapter and chapter 11, any disposition” for “Any disposition” and “treated as a transfer of all interests in such property other than the qualifying income interest” for “treated as a transfer of such property”.

Subsec. (c). Pub. L. 97–448, § 104(a)(7), 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 gifts made after Dec. 31, 1981, see section 403(e)(2) 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 4 cases, 2012–2020 · leading case: Est. of Morgens v. Comm'r, 678 F.3d 769 (9th Cir. 2012).

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Est. of Morgens v. Comm'r, 678 F.3d 769 (9th Cir. 2012). “This case presents the question whether gift taxes paid by the donee trustees of a Qualifying Terminable Interest in Property (QTIP) trust, based on a 26 U.S.C. § 2519 1 deemed inter vivos transfer of the QTIP property within three years of the donor’s death, must be included in…”

Clemency v. Dep't of Revenue, 175 Wash. 2d 549 (Wash. 2012). “The basic principle underlying the marital deduction — that property qualifying for the deduction, unless consumed, will be taxed when transferred by the surviving spouse during life or at death — is effectuated for QTIP by two provisions: Section 2519 [ 26 U.S.C. § 2519 ]…”

Est. of Brooks v. Comm'r of Revenue Servs., 159 A.3d 1149 (Conn. 2017). “See 26 U.S.C. § 2519 (a). 7 To the extent that the surviving spouse did not make any inter vivos disposition of any qualifying life interest in property, the entire value of the property in which the surviving spouse enjoyed a qualifying life interest is included in his or her…”

Shaffer v. Comm'r of Revenue (Mass. 2020). “26 U.S.C. § 2519 . 5 At the time of Robert's death, the decedent was also domiciled in New York.”

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