# § 2519. Dispositions of certain life estates
**(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 applies** This 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).
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**Source Credit**: (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 Notes
### Amendments
1983—, amended directory language of , 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). , 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). , 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 gifts made after , see , set out as an Effective Date of 1981 Amendment note under .