Question: True? A difference between IRC 2036(a)(2) and IRC 2038 is that IRC 2036(a)(2) includes an interest in property whereby the transferor retained a power over

True? A difference between IRC 2036(a)(2) and IRC 2038 is that IRC 2036(a)(2) includes an interest in property whereby the transferor retained a power over the transferred property subject to a contingency regardless of whether the contingency ever occurred, while IRC 2038 does not.

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