26 U.S.C. § 2519 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 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--

(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).