# 26 U.S.C. § 2044: Certain property for which marital deduction was previously allowed

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s2044>. Cite pinpoints as 26 U.S.C. § 2044(a)(1).

## § 2044(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.

## § 2044(b) Property to which this section applies

This section applies to any property if—

**§ 2044(b)(1)** a deduction was allowed with respect to the transfer of such property to the decedent—

**§ 2044(b)(1)(A)** under section 2056 by reason of subsection (b)(7) thereof, or

**§ 2044(b)(1)(B)** under section 2523 by reason of subsection (f) thereof, and

**§ 2044(b)(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.

## § 2044(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.

## Regulations

- [Treas. Reg. § 20.2044-1](/26/reg/20.2044-1.md): Certain property for which marital deduction was previously allowed. (interprets § 2044)
- [Treas. Reg. § 20.2044-2](/26/reg/20.2044-2.md): Effective dates. (interprets § 2044)

## Final rules

- [63 FR 44391](https://www.federalregister.gov/documents/1998/08/19/98-22089/estate-and-gift-tax-marital-deduction) (1998): Estate and Gift Tax Marital Deduction
- [FR Doc. 94-3945](https://www.federalregister.gov/documents/1994/03/01/94-3945/estate-and-gift-tax-marital-deduction) (1994): Estate and Gift Tax Marital Deduction

## Leading cases

- [Estate of Bonner v. United States, 84 F.3d 196 (5th Cir. 1996)](https://www.courtlistener.com/opinion/718348/estate-of-louis-f-bonner-sr-v-united-states/)
- [Estate of Mellinger v. Commissioner, 112 T.C. 26 (1999)](https://www.courtlistener.com/opinion/4695584/estate-of-mellinger-v-commissioner/)
- [Estate of Black v. Commissioner, 133 T.C. 340 (2009)](https://www.courtlistener.com/opinion/4697216/estate-of-black-v-commr/)

## Connections

Cites: § 2056 Bequests, etc., to surviving spouse; § 2519 Dispositions of certain life estates; § 2523 Gift to spouse

Cited by: § 1014 Basis of property acquired from a decedent; § 2053 Expenses, indebtedness, and taxes; § 2207A Right of recovery in the case of certain marital deduction property; § 2523 Gift to spouse; § 2642 Inclusion ratio

## Prior provisions

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

## Amendments

- 1981-08-13: [Pub. L. 97-34](/26/act/97-34.md), 95 Stat. 304
- 1983-01-12: [Pub. L. 97-448](/26/act/97-448.md), 96 Stat. 2380