There is a newer version of the US Code
1994 US Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 11 - ESTATE TAX
Subchapter A - Estates of Citizens or Residents
PART III - GROSS ESTATE
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Publication Title | United States Code, 1994 Edition, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE CHAPTER 11 - ESTATE TAX Subchapter A - Estates of Citizens or Residents PART III - GROSS ESTATE |
Contains | sections 2031 to 2046 |
Date | 1994 |
Laws in Effect as of Date | January 4, 1995 |
Positive Law | No |
Disposition | standard |
- Sec. 2031 - Definition of gross estate
- Sec. 2032 - Alternate valuation
- Sec. 2032A - Valuation of certain farm, etc., real property
- Sec. 2033 - Property in which the decedent had an interest
- Sec. 2034 - Dower or curtesy interests
- Sec. 2035 - Adjustments for gifts made within 3 years of decedent's death
- Sec. 2036 - Transfers with retained life estate
- Sec. 2037 - Transfers taking effect at death
- Sec. 2038 - Revocable transfers
- Sec. 2039 - Annuities
- Sec. 2040 - Joint interests
- Sec. 2041 - Powers of appointment
- Sec. 2042 - Proceeds of life insurance
- Sec. 2043 - Transfers for insufficient consideration
- Sec. 2044 - Certain property for which marital deduction was previously allowed
- Sec. 2045 - Prior interests
- Sec. 2046 - Disclaimers
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