Under IRC Section 1014(b), seven types of property are considered to have been acquired from or to have passed from the decedent for purposes of IRC Section 1014(a), （稅法規定，七類財產被認為是符合1014(a)的要求） including: (1) property acquired by bequest, devise or inheritance, or by the decedent's estate from the decedent; (2) property where a decedent had, while alive, the power to (a) revoke or (b) amend the trust or hold a power to appoint the assets; (3) property transferred under a testamentary general power of appointment; (4) community property; (5) property that is included in a decedent's gross estate under the provisions of Chapter 11; and (6) property included in a surviving spouse's estate due to a marital deduction allowed in the first-to-die spouse's estate.
你說的財產符合（6）。以下分析講IRS為什麽認為某種生前轉入不可變信托的財產不符合1014（a)的規定。你可以自己按照邏輯看，就是（b)(1)....(7)一個個分析。新的規定不適用於你的情況。
The IRS first found that the assets were not "bequeathed," "devised" or "inherited" within the meaning of IRC Section 1014(b)(1) when the decedent died. The IRS based its analysis on previous case law and legislative history and found that the property transferred in trust before the decedent's death was not bequeathed or inherited because it did not pass either by will or intestacy.
The IRS then found that the assets did not fall within any of the remaining types of property listed in IRC Section 1014(b).
