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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
Table of Contents

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Table of Contents
Sec.
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.]
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.

        
Publication Title United States Code, 2012 Edition, Supplement 5, 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
Subtitle B - Estate and Gift Taxes
CHAPTER 11 - ESTATE TAX
Subchapter A - Estates of Citizens or Residents
PART III - GROSS ESTATE
- Table Of Contents
Date 2017
Laws In Effect As Of Date January 12, 2018
Positive Law No
Disposition standard
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