siowae oar om 25S. Code § 2098 Tases th naa cette [LS Caca| US Law| Leal lomo rshe LUI > US, Code > Thle 26 > Subtitle > CHAPTER 11 > Subchapter A > PART IIT > § 2036 section [in [= 26 U.S. Code § 2036 - Transfers with retained life estate ‘ute seare y etalon Tie ever US. Code Notes ‘The value ofthe gross estate shall include the value of al property to the extent of any interest herein of which the decedent has at ‘any time made 2 transfer (except in case ofa bone ide sae far an adequate an fl consideration In mney or money's wort), by trust or otherwise, under which he has retained fr his fe ar for any period nat ascertainable without reference to his death or for any period which does notin fact end before his deatn— (2) the possession or enjoyment of, oF the right tothe income from, the property, oF (2) the eght, either aloe oF in conjunction with any person te designate the persons who shall possess or enjoy the property or the Income therefrom (©) Vorine nrcirs (2) Iv cenena, For purposes of subsection (a)(1), the retention ofthe right to vote (rectly or Indrectiy) shares of stock ofa controlled corporation shall be considered to be a retention of the enjoyment af transferred property (2) Conrnouice conronarion For purposes of peragraph (1), a corporation shall be treated as a controlles corporation if, at ony time ater the transfer ofthe property ‘and curing the 3-year period ending an the date of the decedent's death the decedent owned (with the appiction of section 318), oF had ‘the right (ether alone or in cnjunetion with any person) to vate, stock possessing at least 20 percent ofthe totl combined voting power ofall lasses of stocksiouae oar om 25S. Code § 2098 Tasos th naa cette [LS.Caca| US Law| Lea lomo rhe (3) Coonoinarion wrrs aterion 2035 For purposes of applying section 2035 with respect to paragraph (3), the rlingulshment or cessation of voting rights shal be treated as a transterof property made by the decedent. (©) Lamrrariow on aprizeartow oF GEMERAL RULE ‘This section shall not apo toa transfer made Before March 4, 1951; nor to @ transfer made after March 3, 1931, and before June 7, 1932, unless the property transferred would have been include n the decedent's gross estate by reason of the amendatory language ofthe Joint resolution of March 3, 931 (46 Stat, 1516). (Aug, 16, 1954, ch. 736, 6A Stat. 382; Pub. L. 87-834, §18(0)2}(0), Oct 16, 1962, 76 S Pub. 94-455, tle XX, §2009(8), Oc. 4 1976, 90 Stat. 1893; Pub, L, 95-600, tile VIL, §702(0(2), (2), Now 6, 1978, 92 Sta. 2931; Pub. L 100-203, ale X, § 10402{a), Dec. 22, 1987, 300- L, 100-647, tle Il, §3031(8)(3), (b)-(), (a), Nov. £0, 1988, 102 Stat, 3694 301-508, tle x1, BUS, Code Toolbox Table of Spur Names Pata Table of Autores How current ths?{Lu