Articles Tagged: IRC §2038

IRC §2038. Revocable transfers

Table of ContentsPREVNEXT (a) In general The value of the gross estate shall include the value of all property— (1) Transfers after June 22, 1936 To the extent of any interest therein of which the decedent has at any time made a transfer (except in case of a bona fide sale for an adequate and… Read more →

Treas. Reg. § 2038 Revocable Transfers

Treas. Reg. § 20.2038-1Revocable transfers.(a) In general. A decedent’s gross estate includes under section 2038 the value of any interest in property transferred by the decedent, whether in trust or otherwise, if the enjoyment of the interest was subject at the date of the decedent’s death to any change through the exercise of a power by… Read more →