6. 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. TRUE OR FALSE? 6. 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. TRUE OR FALSE