Govregs
U.S. Code Regulations Constitution Journal Apps
  1. U.S. Code
    All Titles
  2. title 26
    INTERNAL REVENUE CODE
  3. subtitle B
    Estate and Gift Taxes
  4. chapter 11
    ESTATE TAX
  5. subchapter A
    Estates of Citizens or Residents
  6. part III
    GROSS ESTATE

Part III. GROSS ESTATE

  • § 2031 - Definition of gross estate
  • § 2032 - Alternate valuation
  • § 2032A - Valuation of certain farm, etc., real property
  • § 2033 - Property in which the decedent had an interest
  • § 2033A - Renumbered § 2057]
  • § 2034 - Dower or curtesy interests
  • § 2035 - Adjustments for certain gifts made within 3 years of decedent’s death
  • § 2036 - Transfers with retained life estate
  • § 2037 - Transfers taking effect at death
  • § 2038 - Revocable transfers
  • § 2039 - Annuities
  • § 2040 - Joint interests
  • § 2041 - Powers of appointment
  • § 2042 - Proceeds of life insurance
  • § 2043 - Transfers for insufficient consideration
  • § 2044 - Certain property for which marital deduction was previously allowed
  • § 2045 - Prior interests
  • § 2046 - Disclaimers
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