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2017 US Code
Title 26 - Internal Revenue Code
Subtitle B - Estate and Gift Taxes
Chapter 11 - Estate Tax
Subchapter A - Estates of Citizens or Residents
Part III - Gross Estate
| United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle B - Estate and Gift Taxes CHAPTER 11 - ESTATE TAX Subchapter A - Estates of Citizens or Residents PART III - GROSS ESTATE |
| sections 2031 to 2046 |
| 2017 |
| January 12, 2018 |
| No |
| standard |
- Table of Contents
- Front Matter
- 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. 2033A - Renumbered ยง2057
- Sec. 2034 - Dower or curtesy interests
- Sec. 2035 - Adjustments for certain 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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