26 U.S.C.
United States Code, 2023 Edition
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
From the U.S. Government Publishing Office, www.gpo.gov

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.