§ 2652. Other definitions

• (a) For purposes of this chapter—
  • (1) Except as provided in this subsection or section 2653(a), the term “transferor” means—
    • (A) in the case of any property subject to the tax imposed by chapter 11, the decedent, and
    • (B) in the case of any property subject to the tax imposed by chapter 12, the donor.
  • (2) If, under section 2513, one-half of a gift is treated as made by an individual and one-half of such gift is treated as made by the spouse of such individual, such gift shall be so treated for purposes of this chapter.
  • (3) In the case of—
    • (A) any trust with respect to which a deduction is allowed to the decedent under section 2056 by reason of subsection (b)(7) thereof, and
    • (B) any trust with respect to which a deduction to the donor spouse is allowed under section 2523 by reason of subsection (f) thereof,
• (b)
  • (1) The term “trust” includes any arrangement (other than an estate) which, although not a trust, has substantially the same effect as a trust.
  • (2) In the case of an arrangement which is not a trust but which is treated as a trust under this subsection, the term “trustee” shall mean the person in actual or constructive possession of the property subject to such arrangement.
  • (3) Arrangements to which this subsection applies include arrangements involving life estates and remainders, estates for years, and insurance and annuity contracts.
• (c)
  • (1) A person has an interest in property held in trust if (at the time the determination is made) such person—
    • (A) has a right (other than a future right) to receive income or corpus from the trust,
    • (B) is a permissible current recipient of income or corpus from the trust and is not described in section 2055(a), or
    • (C) is described in section 2055(a) and the trust is—
      • (i) a charitable remainder annuity trust,
      • (ii) a charitable remainder unitrust within the meaning of section 664, or
      • (iii) a pooled income fund within the meaning of section 642(c)(5).
  • (2) For purposes of paragraph (1), an interest which is used primarily to postpone or avoid any tax imposed by this chapter shall be disregarded.
  • (3) The fact that income or corpus of the trust may be used to satisfy an obligation of support arising under State law shall be disregarded in determining whether a person has an interest in the trust, if—
    • (A) such use is discretionary, or
    • (B) such use is pursuant to the provisions of any State law substantially equivalent to the Uniform Gifts to Minors Act.
• (d) For purposes of this chapter, the term “executor” has the meaning given such term by section 2203.