# 26 U.S.C. § 2519: Dispositions of certain life estates

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s2519>. Cite pinpoints as 26 U.S.C. § 2519(a)(1).

## § 2519(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.

## § 2519(b) Property to which this subsection applies

This section applies to any property if a deduction was allowed with respect to the transfer of such property to the donor—

**§ 2519(b)(1)** under section 2056 by reason of subsection (b)(7) thereof, or

**§ 2519(b)(2)** under section 2523 by reason of subsection (f) thereof.

## § 2519(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).

## Regulations

- [Treas. Reg. § 25.2519-1](/26/reg/25.2519-1.md): Dispositions of certain life estates. (interprets § 2519)
- [Treas. Reg. § 25.2519-2](/26/reg/25.2519-2.md): Effective date. (interprets § 2519)

## Final rules

- [68 FR 42593](https://www.federalregister.gov/documents/2003/07/18/03-18018/net-gift-treatment-under-section-2519) (2003): Net Gift Treatment Under Section 2519
- [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 Anenberg v. Commissioner (T.C. 2024)](https://www.courtlistener.com/opinion/9505391/estate-of-sally-j-anenberg-donor-steven-b-anenberg-and-special/)
- [Estate of Kite v. Commissioner, T.C. Memo. 2013-43](https://www.courtlistener.com/opinion/819924/estate-of-kite-v-commr/)

## Connections

Cites: § 2056 Bequests, etc., to surviving spouse; § 2207A Right of recovery in the case of certain marital deduction property; § 2523 Gift to spouse

Cited by: § 2044 Certain property for which marital deduction was previously allowed; § 2207A Right of recovery in the case of certain marital deduction property; § 2523 Gift to spouse

## 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