(1) The person entitled to a compulsory share is to allow to be credited against their compulsory share anything given to them as a gift by the testator by a legal transaction inter vivos with the provision that it is to be credited against their compulsory share.
(2) The value of the gift is added to the estate in determining the compulsory share. The value is determined on the basis of the date on which the gift was given.
(3) If the person entitled to a compulsory share is a descendant of the testator, the provision of section 2051 (1) applies accordingly.