### Question
How is the "outright transfer property" defined?


### Answer
The term **outright transfer property** is defined in *26 U.S.C. § 1022* as follows -

> any interest in property acquired from the decedent by the decedent's surviving spouse

#### Citation:
  - *26 U.S.C. § 1022*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter O-Gain or Loss on Disposition of Property > PART II-BASIS RULES OF GENERAL APPLICATION**

