26 USC Part III
GROSS ESTATE
October 30, 2020
§
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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