26 USC § 2044 - Certain property for which marital deduction was previously allowed

---
identifier: "/us/usc/t26/s2044"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 2044 - Certain property for which marital deduction was previously allowed"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "2044"
section_name: "Certain property for which marital deduction was previously allowed"
chapter_number: 11
chapter_name: "ESTATE TAX"
subchapter_number: "A"
subchapter_name: "Estates of Citizens or Residents"
part_number: "III"
part_name: "GROSS ESTATE"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(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.)"
---


# § 2044. Certain property for which marital deduction was previously allowed

**(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 applies** This 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.

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**Source Credit**: (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 Notes

### Prior Provisions

A prior section 2044 was renumbered .

### Amendments

1983—Subsec. (c).  added subsec. (c).

## Statutory Notes and Related Subsidiaries

### Effective Date of 1983 Amendment

Amendment by  effective, except as otherwise provided, as if it had been included in the provision of the Economic Recovery Tax Act of 1981, , to which such amendment relates, see , set out as a note under .

### Effective Date

Section applicable to estates of decedents dying after , see , set out as an Effective Date of 1981 Amendment note under .