Irc Section 2039

The amount to be included in a decedent s gross estate under section 2039 a and b is an amount which bears the same ratio to the value at the decedent s death of the annuity or other payment receivable by the beneficiary as the contribution made by the decedent or made by his employer or former employer for any reason connected with his employment to the cost of the contract or agreement bears to its total cost.

Irc section 2039. Part e form 2039 part e to be given to the corporate taxpayer if the summons is a designated or related summons. The gross estate shall include the value of an annuity or other payment receivable by any beneficiary by reason of surviving the decedent under any form of contract or agreement entered into after march 3 1931 other than as insurance under policies on the life of the decedent if under such contract or agreement an annuity or other payment was payable to the. 2039 b amount includible subsection a shall apply to only such part of the value of the annuity or other payment receivable under such contract or agreement as is proportionate to that part of the purchase price therefor contributed by the decedent.

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 statute sec. Annuities on westlaw findlaw codes are provided courtesy of thomson reuters westlaw the industry leading online legal research system. Internal revenue code 2039.

2 and inserted sentence providing for purposes of this subsection that contributions or payments on behalf of the decedent while he was an employee within the meaning of section 401 c 1 made. 87 792 substituted was a plan described in section 403 a for met the requirements of section 401 a 3 4 5 and 6 in par. Part e has a reprint of irc 6503 j on the reverse side.

Internal revenue code section 2039 a. Irc 2039 docx internal revenue code subtitle b estate and gift taxes chapter 11 estate tax subchapter a estates of citizens or residents part iii irc 2039 docx internal revenue code subtitle b estate and.