26 U.S.C. § 2652

1. (a)For purposes of this chapter—
   1. (1)Except as provided in this subsection or section 2653(a), the term “transferor” means—An individual shall be treated as transferring any property with respect to which such individual is the transferor.
      1. (A)in the case of any property subject to the tax imposed by chapter 11, the decedent, and
      2. (B)in the case of any property subject to the tax imposed by chapter 12, the donor.
   2. (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. (3)In the case of—the estate of the decedent or the donor spouse, as the case may be, may elect to treat all of the property in such trust for purposes of this chapter as if the election to be treated as qualified terminable interest property had not been made.
      1. (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
      2. (B)any trust with respect to which a deduction to the donor spouse is allowed under section 2523 by reason of subsection (f) thereof,
2. (b)
   1. (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. (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. (3)Arrangements to which this subsection applies include arrangements involving life estates and remainders, estates for years, and insurance and annuity contracts.
3. (c)
   1. (1)A person has an interest in property held in trust if (at the time the determination is made) such person—
      1. (A)has a right (other than a future right) to receive income or corpus from the trust,
      2. (B)is a permissible current recipient of income or corpus from the trust and is not described in section 2055(a), or
      3. (C)is described in section 2055(a) and the trust is—
         1. (i)a charitable remainder annuity trust,
         2. (ii)a charitable remainder unitrust within the meaning of section 664, or
         3. (iii)a pooled income fund within the meaning of section 642(c)(5).
   2. (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. (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—
      1. (A)such use is discretionary, or
      2. (B)such use is pursuant to the provisions of any State law substantially equivalent to the Uniform Gifts to Minors Act.
4. (d)For purposes of this chapter, the term “executor” has the meaning given such term by section 2203.