26 U.S. Code § 2041 - Powers of appointment U.S. Code Notes prev | next (a) In general The value of the gross estate shall include the value of all property—

For the purposes of this clause a person who, after the death of the decedent, may be possessed of a power of appointment (with respect to the property subject to the decedent's power) which …

For purposes of clauses (ii) and (iii), a power shall be deemed to be exercisable in favor of a person if it is exercisable in favor of such person, his estate, his creditors, or the creditors of …

Jan 1, 2024 · Read this complete 26 U.S.C. § 2041 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 2041. Powers of appointment on Westlaw. Westlaw subscription required. …

Searchable text of the 26 USC 2041 - Powers of appointment (US Code), including Notes, Amendments, and Table of Authorities

42. Section 2041(b)(1)(B) provides that a power created on or be-fore October 21, 1942, which at the time of the exercise is not exercisable by the decedent except in conjunction with another …

For the purposes of this clause a person who, after the death of the decedent, may be possessed of a power of appointment (with respect to the property subject to the decedent's power) which …

2041 (MMXLI) will be a common year starting on Tuesday of the Gregorian calendar, the 2041st year of the Common Era (CE) and Anno Domini (AD) designations, the 41st year of the 3rd …

Dec 11, 2025 · For purposes of this section, a power of appointment created by a will executed on or before October 21, 1942, shall be considered a power created on or before such date if the …

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