TITLE 26 - US CODE - PART III - GROSS ESTATE
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TITLE 26 - US CODE - PART III - GROSS ESTATE
26 USC 2031 - Definition of gross estate
26 USC 2032 - Alternate valuation
26 USC 2032A - Valuation of certain farm, etc., real property
26 USC 2033 - Property in which the decedent had an interest
26 USC 2033A - Renumbered 2057]
26 USC 2034 - Dower or curtesy interests
26 USC 2035 - Adjustments for certain gifts made within 3 years of decedents death
26 USC 2036 - Transfers with retained life estate
26 USC 2037 - Transfers taking effect at death
26 USC 2038 - Revocable transfers
26 USC 2039 - Annuities
26 USC 2040 - Joint interests
26 USC 2041 - Powers of appointment
26 USC 2042 - Proceeds of life insurance
26 USC 2043 - Transfers for insufficient consideration
26 USC 2044 - Certain property for which marital deduction was previously allowed
26 USC 2045 - Prior interests
26 USC 2046 - Disclaimers
‹ 26 USC 2016 - Recovery of taxes claimed as credit
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26 USC 2031 - Definition of gross estate ›
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