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. § 2206 | Liability of life insurance beneficiaries | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 11 | ESTATE TAX | 2206 | 26 U.S.C. § 2206 | 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/s2206 | data/legal/raw/us/code/title-26/usc26.xml | 49cfe40af0db790f47c4ff16e4cae098b4670a32521511fea72b52120e607d14 | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | d3029eb5d0015a8f2d7c13c3d25290e69495e7d5b6606d9eebc843c926f6455e | 2026-07-04 | official |
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26 U.S.C. § 2206 - Liability of life insurance beneficiaries
Text
Unless the decedent directs otherwise in his will, if any part of the gross estate on which tax has been paid consists of proceeds of policies of insurance on the life of the decedent receivable by a beneficiary other than the executor, the executor shall be entitled to recover from such beneficiary such portion of the total tax paid as the proceeds of such policies bear to the taxable estate. If there is more than one such beneficiary, the executor shall be entitled to recover from such beneficiaries in the same ratio. In the case of such proceeds receivable by the surviving spouse of the decedent for which a deduction is allowed under section 2056 (relating to marital deduction), this section shall not apply to such proceeds except as to the amount thereof in excess of the aggregate amount of the marital deductions allowed under such section.
(Aug. 16, 1954, ch. 736, 68A Stat. 402; Pub. L. 94–455, title XX, § 2001(c)(1)(H), Oct. 4, 1976, 90 Stat. 1852.)
Notes
Editorial Notes
Amendments1976—Pub. L. 94–455 substituted “the taxable estate” for “the sum of the taxable estate and the amount of the exemption allowed in computing the taxable estate, determined under section 2051” after “policies bear to”.
Statutory Notes and Related Subsidiaries
Effective Date of 1976 AmendmentAmendment by Pub. L. 94–455 applicable to estates of decedents dying after Dec. 31, 1976, see section 2001(d)(1) of Pub. L. 94–455, set out as a note under section 2001 of this title.