Internal Revenue Code:Sec. 2056. Bequests, etc., to surviving spouse
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Location in Internal Revenue Code
TITLE 26 - INTERNAL REVENUE CODE
Subtitle B - Estate and Gift Taxes
CHAPTER 11 - ESTATE TAX
Subchapter A - Estates of Citizens or Residents
PART IV - TAXABLE ESTATE
Statute
Sec. 2056. Bequests, etc., to surviving spouse
(a) Allowance of marital deduction
For purposes of the tax imposed by section 2001, the value of the
taxable estate shall, except as limited by subsection (b), be
determined by deducting from the value of the gross estate an
amount equal to the value of any interest in property which passes
or has passed from the decedent to his surviving spouse, but only
to the extent that such interest is included in determining the
value of the gross estate.
(b) Limitation in the case of life estate or other terminable
interest
(1) General rule
Where, on the lapse of time, on the occurrence of an event or
contingency, or on the failure of an event or contingency to
occur, an interest passing to the surviving spouse will terminate
or fail, no deduction shall be allowed under this section with
respect to such interest -
(A) if an interest in such property passes or has passed (for
less than an adequate and full consideration in money or
money's worth) from the decedent to any person other than such
surviving spouse (or the estate of such spouse); and
(B) if by reason of such passing such person (or his heirs or
assigns) may possess or enjoy any part of such property after
such termination or failure of the interest so passing to the
surviving spouse;
and no deduction shall be allowed with respect to such interest
(even if such deduction is not disallowed under subparagraphs (A)
and (B)) -
(C) if such interest is to be acquired for the surviving
spouse, pursuant to directions of the decedent, by his executor
or by the trustee of a trust.
For purposes of this paragraph, an interest shall not be
considered as an interest which will terminate or fail merely
because it is the ownership of a bond, note, or similar
contractual obligation, the discharge of which would not have the
effect of an annuity for life or for a term.
(2) Interest in unidentified assets
Where the assets (included in the decedent's gross estate) out
of which, or the proceeds of which, an interest passing to the
surviving spouse may be satisfied include a particular asset or
assets with respect to which no deduction would be allowed if
such asset or assets passed from the decedent to such spouse,
then the value of such interest passing to such spouse shall, for
purposes of subsection (a), be reduced by the aggregate value of
such particular assets.
(3) Interest of spouse conditional on survival for limited period
For purposes of this subsection, an interest passing to the
surviving spouse shall not be considered as an interest which
will terminate or fail on the death of such spouse if -
(A) such death will cause a termination or failure of such
interest only if it occurs within a period not exceeding 6
months after the decedent's death, or only if it occurs as a
result of a common disaster resulting in the death of the
decedent and the surviving spouse, or only if it occurs in the
case of either such event; and
(B) such termination or failure does not in fact occur.
(4) Valuation of interest passing to surviving spouse
In determining for purposes of subsection (a) the value of any
interest in property passing to the surviving spouse for which a
deduction is allowed by this section -
(A) there shall be taken into account the effect which the
tax imposed by section 2001, or any estate, succession, legacy,
or inheritance tax, has on the net value to the surviving
spouse of such interest; and
(B) where such interest or property is encumbered in any
manner, or where the surviving spouse incurs any obligation
imposed by the decedent with respect to the passing of such
interest, such encumbrance or obligation shall be taken into
account in the same manner as if the amount of a gift to such
spouse of such interest were being determined.
(5) Life estate with power of appointment in surviving spouse
In the case of an interest in property passing from the
decedent, if his surviving spouse is entitled for life to all the
income from the entire interest, or all the income from a
specific portion thereof, payable annually or at more frequent
intervals, with power in the surviving spouse to appoint the
entire interest, or such specific portion (exercisable in favor
of such surviving spouse, or of the estate of such surviving
spouse, or in favor of either, whether or not in each case the
power is exercisable in favor of others), and with no power in
any other person to appoint any part of the interest, or such
specific portion, to any person other than the surviving spouse -
(A) the interest or such portion thereof so passing shall,
for purposes of subsection (a), be considered as passing to the
surviving spouse, and
(B) no part of the interest so passing shall, for purposes of
paragraph (1)(A), be considered as passing to any person other
than the surviving spouse.
This paragraph shall apply only if such power in the surviving
spouse to appoint the entire interest, or such specific portion
thereof, whether exercisable by will or during life, is
exercisable by such spouse alone and in all events.
(6) Life insurance or annuity payments with power of appointment
in surviving spouse
In the case of an interest in property passing from the
decedent consisting of proceeds under a life insurance,
endowment, or annuity contract, if under the terms of the
contract such proceeds are payable in installments or are held by
the insurer subject to an agreement to pay interest thereon
(whether the proceeds, on the termination of any interest
payments, are payable in a lump sum or in annual or more frequent
installments), and such installment or interest payments are
payable annually or at more frequent intervals, commencing not
later than 13 months after the decedent's death, and all amounts,
or a specific portion of all such amounts, payable during the
life of the surviving spouse are payable only to such spouse, and
such spouse has the power to appoint all amounts, or such
specific portion, payable under such contract (exercisable in
favor of such surviving spouse, or of the estate of such
surviving spouse, or in favor of either, whether or not in each
case the power is exercisable in favor of others), with no power
in any other person to appoint such amounts to any person other
than the surviving spouse -
(A) such amounts shall, for purposes of subsection (a), be
considered as passing to the surviving spouse, and
(B) no part of such amounts shall, for purposes of paragraph
(1)(A), be considered as passing to any person other than the
surviving spouse.
This paragraph shall apply only if, under the terms of the
contract, such power in the surviving spouse to appoint such
amounts, whether exercisable by will or during life, is
exercisable by such spouse alone and in all events.
(7) Election with respect to life estate for surviving spouse
(A) In general
In the case of qualified terminable interest property -
(i) for purposes of subsection (a), such property shall be
treated as passing to the surviving spouse, and
(ii) for purposes of paragraph (1)(A), no part of such
property shall be treated as passing to any person other than
the surviving spouse.
(B) Qualified terminable interest property defined
For purposes of this paragraph -
(i) In general
The term ''qualified terminable interest property'' means
property -
(I) which passes from the decedent,
(II) in which the surviving spouse has a qualifying
income interest for life, and
(III) to which an election under this paragraph applies.
(ii) Qualifying income interest for life
The surviving spouse has a qualifying income interest for
life if -
(I) the surviving spouse is entitled to all the income
from the property, payable annually or at more frequent
intervals, or has a usufruct interest for life in the
property, and
(II) no person has a power to appoint any part of the
property to any person other than the surviving spouse.
Subclause (II) shall not apply to a power exercisable only at
or after the death of the surviving spouse. To the extent
provided in regulations, an annuity shall be treated in a
manner similar to an income interest in property (regardless
of whether the property from which the annuity is payable can
be separately identified).
(iii) Property includes interest therein
The term ''property'' includes an interest in property.
(iv) Specific portion treated as separate property
A specific portion of property shall be treated as separate
property.
(v) Election
An election under this paragraph with respect to any
property shall be made by the executor on the return of tax
imposed by section 2001. Such an election, once made, shall
be irrevocable.
(C) Treatment of survivor annuities
In the case of an annuity included in the gross estate of the
decedent under section 2039 (or, in the case of an interest in
an annuity arising under the community property laws of a
State, included in the gross estate of the decedent under
section 2033) where only the surviving spouse has the right to
receive payments before the death of such surviving spouse -
(i) the interest of such surviving spouse shall be treated
as a qualifying income interest for life, and
(ii) the executor shall be treated as having made an
election under this subsection with respect to such annuity
unless the executor otherwise elects on the return of tax
imposed by section 2001.
An election under clause (ii), once made, shall be irrevocable.
(8) Special rule for charitable remainder trusts
(A) In general
If the surviving spouse of the decedent is the only
beneficiary of a qualified charitable remainder trust who is
not a charitable beneficiary nor an ESOP beneficiary, paragraph
(1) shall not apply to any interest in such trust which passes
or has passed from the decedent to such surviving spouse.
(B) Definitions
For purposes of subparagraph (A) -
(i) Charitable beneficiary
The term ''charitable beneficiary'' means any beneficiary
which is an organization described in section 170(c).
(ii) ESOP beneficiary
The term ''ESOP beneficiary'' means any beneficiary which
is an employee stock ownership plan (as defined in section
4975(e)(7)) that holds a remainder interest in qualified
employer securities (as defined in section 664(g)(4)) to be
transferred to such plan in a qualified gratuitous transfer
(as defined in section 664(g)(1)).
(iii) Qualified charitable remainder trust
The term ''qualified charitable remainder trust'' means a
charitable remainder annuity trust or a charitable remainder
unitrust (described in section 664).
(9) Denial of double deduction
Nothing in this section or any other provision of this chapter
shall allow the value of any interest in property to be deducted
under this chapter more than once with respect to the same
decedent.
(10) Specific portion
For purposes of paragraphs (5), (6), and (7)(B)(iv), the term
''specific portion'' only includes a portion determined on a
fractional or percentage basis.
(c) Definition
For purposes of this section, an interest in property shall be
considered as passing from the decedent to any person if and only
if -
(1) such interest is bequeathed or devised to such person by
the decedent;
(2) such interest is inherited by such person from the
decedent;
(3) such interest is the dower or curtesy interest (or
statutory interest in lieu thereof) of such person as surviving
spouse of the decedent;
(4) such interest has been transferred to such person by the
decedent at any time;
(5) such interest was, at the time of the decedent's death,
held by such person and the decedent (or by them and any other
person) in joint ownership with right of survivorship;
(6) the decedent had a power (either alone or in conjunction
with any person) to appoint such interest and if he appoints or
has appointed such interest to such person, or if such person
takes such interest in default on the release or nonexercise of
such power; or
(7) such interest consists of proceeds of insurance on the life
of the decedent receivable by such person.
Except as provided in paragraph (5) or (6) of subsection (b), where
at the time of the decedent's death it is not possible to ascertain
the particular person or persons to whom an interest in property
may pass from the decedent, such interest shall, for purposes of
subparagraphs (A) and (B) of subsection (b)(1), be considered as
passing from the decedent to a person other than the surviving
spouse.
(d) Disallowance of marital deduction where surviving spouse not
United States citizen
(1) In general
Except as provided in paragraph (2), if the surviving spouse of
the decedent is not a citizen of the United States -
(A) no deduction shall be allowed under subsection (a), and
(B) section 2040(b) shall not apply.
(2) Marital deduction allowed for certain transfers in trust
(A) In general
Paragraph (1) shall not apply to any property passing to the
surviving spouse in a qualified domestic trust.
(B) Special rule
If any property passes from the decedent to the surviving
spouse of the decedent, for purposes of subparagraph (A), such
property shall be treated as passing to such spouse in a
qualified domestic trust if -
(i) such property is transferred to such a trust before the
date on which the return of the tax imposed by this chapter
is made, or
(ii) such property is irrevocably assigned to such a trust
under an irrevocable assignment made on or before such date
which is enforceable under local law.
(3) Allowance of credit to certain spouses
If -
(A) property passes to the surviving spouse of the decedent
(hereinafter in this paragraph referred to as the ''first
decedent''),
(B) without regard to this subsection, a deduction would be
allowable under subsection (a) with respect to such property,
and
(C) such surviving spouse dies and the estate of such
surviving spouse is subject to the tax imposed by this chapter,
the Federal estate tax paid (or treated as paid under section
2056A(b)(7)) by the first decedent with respect to such property
shall be allowed as a credit under section 2013 to the estate of
such surviving spouse and the amount of such credit shall be
determined under such section without regard to when the first
decedent died and without regard to subsection (d)(3) of such
section.
(4) Special rule where resident spouse becomes citizen
Paragraph (1) shall not apply if -
(A) the surviving spouse of the decedent becomes a citizen of
the United States before the day on which the return of the tax
imposed by this chapter is made, and
(B) such spouse was a resident of the United States at all
times after the date of the death of the decedent and before
becoming a citizen of the United States.
(5) Reformations permitted
(A) In general
In the case of any property with respect to which a deduction
would be allowable under subsection (a) but for this
subsection, the determination of whether a trust is a qualified
domestic trust shall be made -
(i) as of the date on which the return of the tax imposed
by this chapter is made, or
(ii) if a judicial proceeding is commenced on or before the
due date (determined with regard to extensions) for filing
such return to change such trust into a trust which is a
qualified domestic trust, as of the time when the changes
pursuant to such proceeding are made.
(B) Statute of limitations
If a judicial proceeding described in subparagraph (A)(ii) is
commenced with respect to any trust, the period for assessing
any deficiency of tax attributable to any failure of such trust
to be a qualified domestic trust shall not expire before the
date 1 year after the date on which the Secretary is notified
that the trust has been changed pursuant to such judicial
proceeding or that such proceeding has been terminated.
Sources
(Aug. 16, 1954, ch. 736, 68A Stat. 392; Pub. L. 89-621, Sec. 1(a),
Oct. 4, 1966, 80 Stat. 872; Pub. L. 94-455, title XIX, Sec.
1902(a)(12)(A), title XX, Sec. 2002(a), 2009(b)(4)(D), (E), Oct. 4,
1976, 90 Stat. 1805, 1854, 1894; Pub. L. 95-600, title VII, Sec.
702(g)(1), (2), Nov. 6, 1978, 92 Stat. 2930; Pub. L. 97-34, title
IV, Sec. 403(a)(1), (d)(1), Aug. 13, 1981, 95 Stat. 301, 302; Pub.
L. 97-448, title I, Sec. 104(a)(2)(A), (8), Jan. 12, 1983, 96 Stat.
2380, 2381; Pub. L. 98-369, div. A, title X, Sec. 1027(a), July
18, 1984, 98 Stat. 1031; Pub. L. 100-647, title V, Sec. 5033(a)(1),
title VI, Sec. 6152(a), Nov. 10, 1988, 102 Stat. 3670, 3725; Pub.
L. 101-239, title VII, Sec. 7815(d)(4)(A), (5), (6), (8), 7816(q),
Dec. 19, 1989, 103 Stat. 2415, 2416, 2423; Pub. L. 101-508, title
XI, Sec. 11701(l)(1), 11702(g)(5), Nov. 5, 1990, 104 Stat.
1388-513, 1388-516; Pub. L. 102-486, title XIX, Sec. 1941(a), Oct.
24, 1992, 106 Stat. 3036; Pub. L. 105-34, title XIII, Sec. 1311(a),
title XV, Sec. 1530(c)(8), Aug. 5, 1997, 111 Stat. 1044, 1078.)
Miscellaneous
AMENDMENTS
1997 - Subsec. (b)(7)(C). Pub. L. 105-34, Sec. 1311(a), inserted
''(or, in the case of an interest in an annuity arising under the
community property laws of a State, included in the gross estate of
the decedent under section 2033)'' after ''section 2039''.
Subsec. (b)(8). Pub. L. 105-34, Sec. 1530(c)(8), amended par. (8)
generally. Prior to amendment, par. (8) read as follows:
''(8) Special rule for charitable remainder trusts. -
''(A) In general. - If the surviving spouse of the decedent is
the only noncharitable beneficiary of a qualified charitable
remainder trust, paragraph (1) shall not apply to any interest in
such trust which passes or has passed from the decedent to such
surviving spouse.
''(B) Definitions. - For purposes of subparagraph (A) -
''(i) Noncharitable beneficiary. - The term 'noncharitable
beneficiary' means any beneficiary of the qualified charitable
remainder trust other than an organization described in section
170(c).
''(ii) Qualified charitable remainder trust. - The term
'qualified charitable remainder trust' means a charitable
remainder annuity trust or charitable remainder unitrust
(described in section 664).''
1992 - Subsec. (b)(10). Pub. L. 102-486 added par. (10).
1990 - Subsec. (d)(3). Pub. L. 101-508, Sec. 11702(g)(5),
substituted ''section 2056A(b)(7)'' for ''section 2056A(b)(6)''.
Subsec. (d)(4), (5). Pub. L. 101-508, Sec. 11701(l)(1),
redesignated par. (4) relating to reformations permitted as par.
(5).
1989 - Subsec. (b)(7)(C). Pub. L. 101-239, Sec. 7816(q), inserted
''included in the gross estate of the decedent under section 2039''
after ''an annuity''.
Subsec. (d)(2)(B). Pub. L. 101-239, Sec. 7815(d)(4)(A),
substituted ''Special rule'' for ''Property passing outside of
probate estate'' in heading and amended text generally. Prior to
amendment, text read as follows: ''If any property passes from the
decedent to the surviving spouse of the decedent outside of the
decedent's probate estate, for purposes of subparagraph (A), such
property shall be treated as passing to such spouse in a qualified
domestic trust if such property is transferred to such a trust
before the day on which the return of the tax imposed by section
2001 is made.''
Subsec. (d)(3). Pub. L. 101-239, Sec. 7815(d)(6), substituted
''this chapter'' for ''section 2001'' in subpar. (C) and inserted
''and without regard to subsection (d)(3) of such section'' after
''first decedent died'' in concluding provisions.
Subsec. (d)(4). Pub. L. 101-239, Sec. 7815(d)(8), added par. (4)
relating to reformations permitted.
Pub. L. 101-239, Sec. 7815(d)(5), added par. (4) relating to
special rule where resident spouse becomes citizen.
1988 - Subsec. (b)(7)(C). Pub. L. 100-647, Sec. 6152(a), added
subpar. (C).
Subsec. (d). Pub. L. 100-647, Sec. 5033(a)(1), added subsec. (d).
1984 - Subsec. (b)(7)(B)(ii)(I). Pub. L. 98-369 inserted '', or
has a usufruct interest for life in the property''.
1983 - Subsec. (b)(7)(B)(ii). Pub. L. 97-448, Sec. 104(a)(8),
inserted provision that an annuity shall be treated in a manner
similar to an income interest in property (regardless of whether
the property from which the annuity is payable can be separately
identified).
Subsec. (b)(9). Pub. L. 97-448, Sec. 104(a)(2)(A), added par.
(9).
1981 - Subsec. (a). Pub. L. 97-34, Sec. 403(a)(1)(B), substituted
''subsection (b)'' for ''subsections (b) and (c)''.
Subsec. (b)(7), (8). Pub. L. 97-34, Sec. 403(d)(1), added pars.
(7) and (8).
Subsecs. (c), (d). Pub. L. 97-34, Sec. 403(a)(1)(A), redesignated
subsec. (d) as (c) and struck out former subsec. (c) relating to
limitation on aggregate of deductions.
1978 - Subsec. (c)(1)(B). Pub. L. 95-600 inserted in cl. (ii)
''required to be included in a gift tax return'' after ''with
respect to any gift'' and inserted following cl. (ii) ''For
purposes of this subparagraph, a gift which is includible in the
gross estate of the donor by reason of section 2035 shall not be
taken into account''.
1976 - Subsec. (a). Pub. L. 94-455, Sec. 2009(b)(4)(E),
substituted ''subsections (b) and (c)'' for ''subsections (b), (c),
and (d)''.
Subsec. (c)(1). Pub. L. 94-455, Sec. 2002(a), designated existing
provisions as subpar. (A), substituted provisions that the
aggregate amount of the deductions allowed under this section
(computed without regard to this subsection) shall not exceed the
greater of $250,000 or 50 percent of the value of the adjusted
gross estate as defined in par. (2) for provisions that the
aggregate amount of the deductions allowed under this section
(computed without regard to this subsection) shall not exceed 50
percent of the value of the adjusted gross estate as defined in
par. (2), and added subpars. (B) and (C).
Subsec. (c)(2)(B). Pub. L. 94-455, Sec. 1902(a)(12)(A), struck
out ''Territory,'' after ''State,'' in provisions preceding cl.
(i).
Subsecs. (d), (e). Pub. L. 94-455, Sec. 2009(b)(4)(D),
redesignated subsec. (e) as (d). Former subsec. (d), which related
to disclaimers by the surviving spouse or by other persons, was
struck out.
1966 - Subsec. (d)(2). Pub. L. 89-621 provided that if the
disclaimer is made by the person before the date prescribed for the
filing of the estate tax return and if the person does not accept
the interest before making the disclaimer, the interest shall, for
purposes of this section, be considered as passing from the
decedent to the surviving spouse.
EFFECTIVE DATE OF 1997 AMENDMENT
Section 1311(b) of Pub. L. 105-34 provided that: ''The amendment
made by this section (amending this section) shall apply to estates
of decedents dying after the date of the enactment of this Act
(Aug. 5, 1997).''
Amendment by section 1530(c)(8) of Pub. L. 105-34 applicable to
transfers made by trusts to, or for the use of, an employee stock
ownership plan after Aug. 5, 1997, see section 1530(d) of Pub. L.
105-34, set out as a note under section 401 of this title.
EFFECTIVE DATE OF 1992 AMENDMENT
Section 1941(c) of Pub. L. 102-486 provided that:
''(1) Subsection (a). -
''(A) In general. - Except as provided in subparagraph (B), the
amendment made by subsection (a) (amending this section) shall
apply to the estates of decedents dying after the date of the
enactment of this Act (Oct. 24, 1992).
''(B) Exception. - The amendment made by subsection (a) shall
not apply to any interest in property which passes (or has
passed) to the surviving spouse of the decedent pursuant to a
will (or revocable trust) in existence on the date of the
enactment of this Act if -
''(i) the decedent dies on or before the date 3 years after
such date of enactment, or
''(ii) the decedent was, on such date of enactment, under a
mental disability to change the disposition of his property and
did not regain his competence to dispose of such property
before the date of his death.
The preceding sentence shall not apply if such will (or revocable
trust) is amended at any time after such date of enactment in any
respect which will increase the amount of the interest which so
passes or alters the terms of the transfer by which the interest
so passes.
''(2) Subsection (b). - The amendments made by subsection (b)
(amending section 2523 of this title) shall apply to gifts made
after the date of the enactment of this Act (Oct. 24, 1992).''
EFFECTIVE DATE OF 1990 AMENDMENT
Amendment by section 11701(l)(1) of Pub. L. 101-508 effective,
except as otherwise provided, as if included in the provision of
the Revenue Reconciliation Act of 1989, Pub. L. 101-239, title VII,
to which such amendment relates, see section 11701(n) of Pub. L.
101-508, set out as a note under section 42 of this title.
Amendment by section 11702(g)(5) of Pub. L. 101-508 effective as
if included in the provision of the Technical and Miscellaneous
Revenue Act of 1988, Pub. L. 100-647, to which such amendment
relates, see section 11702(j) of Pub. L. 101-508, set out as a note
under section 59 of this title.
EFFECTIVE DATE OF 1989 AMENDMENT
Section 7815(d)(4)(B) of Pub. L. 101-239 provided that: ''In the
case of the estate of a decedent dying before the date of the
enactment of this Act (Dec. 19, 1989), the period during which the
transfer (or irrevocable assignment) referred to in section
2056(d)(2)(B) of the Internal Revenue Code of 1986 (as amended by
subparagraph (A)) may be made shall not expire before the date 1
year after such date of enactment.''
Amendment by Pub. L. 101-239 effective, except as otherwise
provided, as if included in the provision of the Technical and
Miscellaneous Revenue Act of 1988, Pub. L. 100-647, to which such
amendment relates, see section 7817 of Pub. L. 101-239, set out as
a note under section 1 of this title.
EFFECTIVE DATE OF 1988 AMENDMENT
Section 5033(d)(1) of Pub. L. 100-647 provided that: ''The
amendments made by subsections (a) and (c) (enacting section 2056A
of this title and amending this section and section 2106 of this
title) shall apply to estates of the decedents dying after the date
of the enactment of this Act (Nov. 10, 1988).''
Section 6152(c) of Pub. L. 100-647 provided that:
''(1) In general. - Except as otherwise provided in this
subsection -
''(A) the amendment made by subsection (a) (amending this
section) shall apply with respect to decedents dying after
December 31, 1981, and
''(B) the amendment made by subsection (b) (amending section
2523 of this title) shall apply to transfers after December 31,
1981.
''(2) Not to apply to extent inconsistent with prior return. - In
the case of any estate or gift tax return filed before the date of
the enactment of this Act (Nov. 10, 1988), the amendments made by
this section (amending this section and section 2523 of this title)
shall not apply to the extent such amendments would be inconsistent
with the treatment of the annuity on such return unless the
executor or donor (as the case may be) otherwise elects under this
paragraph before the day 2 years after the date of the enactment of
this Act.
''(3) Extension of time for election out. - The time for making
an election under section 2056(b)(7)(C)(ii) or 2523(f)(6)(B) of the
1986 Code (as added by this subsection) shall not expire before the
day 2 years after the date of the enactment of this Act (and, if
such election is made within the time permitted under this
paragraph, the requirement of such section 2056(b)(7)(C)(ii) that
it be made on the return shall not apply).''
EFFECTIVE DATE OF 1984 AMENDMENT
Amendment by Pub. L. 98-369 effective as if included in the
amendment made by section 403 of the Economic Recovery Tax Act of
1981 (Pub. L. 97-34, see Effective Date of 1981 Amendment note
below), see section 1027(c) of Pub. L. 98-369, set out as a note
under section 2053 of this title.
EFFECTIVE 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 OF 1981 AMENDMENT
Section 403(e) of Pub. L. 97-34, as amended by Pub. L. 97-448,
title I, Sec. 104(a)(10), Jan. 12, 1983, 96 Stat. 2381; Pub. L.
99-514, Sec. 2, Oct. 22, 1986, 100 Stat. 2095, provided that:
''(1) Except as otherwise provided in this subsection, the
amendments made by this section (enacting sections 2044 and 2207A
of this title, amending this section and sections 691, 2012, 2035,
2040, 2045, 2046, 2519, 2523, 2602, and 6019 of this title, and
repealing sections 2515 and 2515A of this title) shall apply to the
estates of decedents dying after December 31, 1981.
''(2) The amendments made by paragraphs (1), (2), and (3)(A) of
subsection (b) (amending sections 2523 and 6019 of this title),
subparagraphs (B) and (C) of subsection (c)(3) (amending section
6019 of this title and repealing sections 2515 and 2515A of this
title), and paragraphs (2) and (3)(B) of subsection (d), and
paragraph (4)(A) of subsection (d) (to the extent related to the
tax imposed by chapter 12 of the Internal Revenue Code of 1986
(formerly I.R.C. 1954)) (enacting sections 2207A and 2519 of this
title and amending section 2523 of this title) shall apply to gifts
made after December 31, 1981.
''(3) If -
''(A) the decedent dies after December 31, 1981,
''(B) by reason of the death of the decedent property passes
from the decedent or is acquired from the decedent under a will
executed before the date which is 30 days after the date of the
enactment of this Act (Aug. 13, 1981), or a trust created before
such date, which contains a formula expressly providing that the
spouse is to receive the maximum amount of property qualifying
for the marital deduction allowable by Federal law,
''(C) the formula referred to in subparagraph (B) was not
amended to refer specifically to an unlimited marital deduction
at any time after the date which is 30 days after the date of
enactment of this Act (Aug. 13, 1981), and before the death of
the decedent, and
''(D) the State does not enact a statute applicable to such
estate which construes this type of formula as referring to the
marital deduction allowable by Federal law as amended by
subsection (a),
then the amendment made by subsection (a) shall not apply to the
estate of such decedent.''
EFFECTIVE DATE OF 1978 AMENDMENT
Section 702(g)(3) of Pub. L. 95-600 provided that: ''The
amendment made by this subsection (amending this section) shall
apply to the estates of decedents dying after December 31, 1976.''
EFFECTIVE DATE OF 1976 AMENDMENT
Section 2002(d)(1) of Pub. L. 94-455 provided that:
''(1)(A) Except as provided in subparagraph (B), the amendment
made by subsection (a) (amending this section) shall apply with
respect to the estates of decedents dying after December 31, 1976.
''(B) If -
''(i) the decedent dies after December 31, 1976, and before
January 1, 1979,
''(ii) by reason of the death of the decedent property passes
from the decedent or is acquired from the decedent under a will
executed before January 1, 1977, or a trust created before such
date, which contains a formula expressly providing that the
spouse is to receive the maximum amount of property qualifying
for the marital deduction allowable by Federal law,
''(iii) the formula referred to in clause (ii) was not amended
at any time after December 31, 1976, and before the death of the
decedent, and
''(iv) the State does not enact a statute applicable to such
estate which construes this type of formula as referring to the
marital deduction allowable by Federal law as amended by
subsection (a),
then the amendment made by subsection (a) shall not apply to the
estate of such decedent.''
Amendment by section 2009(b)(4)(D), (E) of Pub. L. 94-455
applicable with respect to transfers creating an interest in person
disclaiming made after Dec. 31, 1976, see section 2009(e)(2) of
Pub. L. 94-455, set out as an Effective Date note under section
2518 of this title.
EFFECTIVE DATE OF 1966 AMENDMENT
Section 1(b) of Pub. L. 89-621 provided that: ''The amendment
made by subsection (a) (amending this section) shall apply with
respect to estates of decedents dying on or after the date of the
enactment of this Act (Oct. 4, 1966).''
COMMENCEMENT OF JUDICIAL PROCEEDING TO REFORM TRUST
Section 11701(l)(2) of Pub. L. 101-508 provided that: ''The
period during which a proceeding may be commenced under section
2056(d)(5)(A)(ii) of the Internal Revenue Code of 1986 (as
redesignated by paragraph (1)) shall not expire before the date 6
months after the date of the enactment of this Act (Nov. 5,
1990).''
APPLICATION OF AMENDMENTS BY SECTION 5033 OF PUB. L. 100-647 TO
ESTATES OF, OR GIFTS BY, NONCITIZEN AND NONRESIDENT INDIVIDUALS
Section 7815(d)(14) of Pub. L. 101-239 provided that: ''In the
case of the estate of, or gift by, an individual who was not a
citizen or resident of the United States but was a resident of a
foreign country with which the United States has a tax treaty with
respect to estate, inheritance, or gift taxes, the amendments made
by section 5033 of the 1988 Act (Pub. L. 100-647, enacting section
2056A of this title and amending this section and sections 2106 and
2523 of this title) shall not apply to the extent such amendments
would be inconsistent with the provisions of such treaty relating
to estate, inheritance, or gift tax marital deductions. In the
case of the estate of an individual dying before the date 3 years
after the date of the enactment of this Act (Dec. 19, 1989), or a
gift by an individual before the date 3 years after the date of the
enactment of this Act, the requirement of the preceding sentence
that the individual not be a citizen or resident of the United
States shall not apply.''
DISCLAIMER OF INTEREST ARISING FROM ESTATES OF PERSONS DYING BEFORE
OCT. 4, 1966, HAVING ESTATE TAX RETURN FILING DATE ON OR AFTER JAN.
1, 1965
Section 1(c) of Pub. L. 89-621 provided that in the case of a
decedent dying before Oct. 4, 1966, for which the date prescribed
for filing estate tax return was on or after Jan. 1, 1965, and as a
result of a disclaimer, the surviving spouse became entitled to
receive such interest, then such interest was to be considered as
having passed from the decedent to the surviving spouse under
certain conditions, with a limit on the amount of deductions
allowed.
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 2012, 2013, 2014, 2032,
2044, 2056A, 2106, 2206, 2207, 2519, 2523, 2652, 2701 of this
title.
