Source: https://irc.bloombergtax.com/public/uscode/doc/irc/section_2207a
Timestamp: 2020-07-05 09:20:44
Document Index: 95781792

Matched Legal Cases: ['§ 2207', '§ 2207', '§ 2207', '§ 2207', '§ 2207', '§ 2207', '§ 2207', '§ 2207', '§ 2207', '§ 2207', '§ 2207', '§ 2207']

Internal Revenue Code, § 2207A. Right Of Recovery In The Case Of Certain Marital Deduction Property
§ 2207a
I.R.C. § 2207A(a) Recovery With Respect To Estate Tax
I.R.C. § 2207A(a)(1) In General —
I.R.C. § 2207A(a)(1)(A) —
I.R.C. § 2207A(a)(1)(B) —
I.R.C. § 2207A(a)(2) Decedent May Otherwise Direct —
I.R.C. § 2207A(b) Recovery With Respect To Gift Tax —
I.R.C. § 2207A(b)(1) —
I.R.C. § 2207A(b)(2) —
I.R.C. § 2207A(c) More Than One Recipient Of Property —
I.R.C. § 2207A(d) Taxes And Interest —
(Added by Pub. L. 97-34, title IV, 403(d)(4)(A), Aug. 13, 1981, 95 Stat. 304; Pub. L. 105-34, Sec. 1302(a), Aug. 5, 1997, 111 Stat. 788.
1997 - Subsec. (a)(2). Pub. L. 105-34, Sec. 1302(a), amended par. (2). Prior to amendment it read as follows:
“(2) Decedent may otherwise direct by will
Paragraph (1) shall not apply if the decedent otherwise directs by will.”
Amendment by Sec. 1302(a) of Pub. L. 105-34 applicable with respect to estates of decedents dying after the date of the enactment of this Act [Aug. 5, 1997].
Section applicable to the estates of decedents dying after Dec. 31, 1981, see section 403(e) of Pub. L. 97-34, set out as an Effective Date of 1981 Amendment note under section 2056 of this title.