The Library · 26 U.S.C. § 2036

IRC § 2036: Transfers with retained life estate

Property pulled back into the estate when the decedent kept enjoyment or control.

Read the PDF · 3 pages The current text

This page describes the source; it does not advise on it. The government's published text is the authority.

About this copy

Citation

26 U.S.C. § 2036

Kind

Statute

Edition

2024 main edition. U.S. Code, 2024 main edition, as published by the Government Publishing Office. It does not reflect laws enacted after that edition, including Pub. L. 119-21 (4 July 2025). For the current text, see uscode.house.gov.

This copy

A page extract: it may begin or end with the text of neighbouring sections.

For

Family offices, CPA firms

Retrieved

2026-10-21, from www.govinfo.gov

Fingerprint (SHA-256)

5cc275bb52ecd513bdad88f99f51b568fd4747cf5ea5fd28f84ca076da6d5d95

Cite this copy

26 U.S.C. § 2036 (2024 main edition), copy retrieved 2026-10-21, SHA-256 5cc275bb52ecd513bdad88f99f51b568fd4747cf5ea5fd28f84ca076da6d5d95, paretoalphasystems.com/library/irc-2036

Read it with

IRC § 2036: Transfers with retained life estate

Citation

Kind

Edition

This copy

For

Retrieved

Fingerprint (SHA-256)

IRC § 4940: Excise tax on net investment income

IRC § 4941: Self-dealing

IRC § 4942: Taxes on failure to distribute income

IRC § 4943: Excess business holdings