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title 26
INTERNAL REVENUE CODE
subtitle B
Estate and Gift Taxes
chapter 11
ESTATE TAX
subchapter A
Estates of Citizens or Residents
part III
GROSS ESTATE
§ 2043
Transfers for insufficient consideration
View all text of Part III [§ 2031 - § 2046]
U.S. Code
Notes
§ 2043.
Transfers for insufficient consideration
(a)
In general
(b)
Marital rights not treated as consideration
(1)
In general
(2)
Exception
(
Aug. 16, 1954, ch. 736
,
68A Stat. 388
;
Pub. L. 98–369, div. A, title IV, § 425(a)(1)
,
July 18, 1984
,
98 Stat. 803
.)