Fabio
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Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
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| LegalText | 26 U.S.C. § 2519 | Dispositions of certain life estates | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 12 | GIFT TAX | 2519 | 26 U.S.C. § 2519 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip | /us/usc/t26/s2519 | data/legal/raw/us/code/title-26/usc26.xml | 9798d3b2bb92327daa25b2ecaf6ab25959c4eccd663653bb2d94feed5db22c7b | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | 197b951d3d58e1520c6cf276e91232eea37d037c54699a25b8f4545900195797 | 2026-07-04 | official |
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26 U.S.C. § 2519 - Dispositions of certain life estates
Text
(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).
(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.)
Notes
Editorial Notes
Amendments1983—Pub. L. 97–448, § 104(a)(3)(B), amended directory language of Pub. L. 97–34, § 403(d)(3)(B)(i), 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). Pub. L. 97–448, § 104(a)(3)(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). Pub. L. 97–448, § 104(a)(7), added subsec. (c).
Statutory Notes and Related Subsidiaries
Effective Date of 1983 AmendmentAmendment 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 DateSection applicable to gifts made after Dec. 31, 1981, see section 403(e)(2) of Pub. L. 97–34, set out as an Effective Date of 1981 Amendment note under section 2056 of this title.