Part III · GROSS ESTATE
Contents (18)
- Section 2031Definition of gross estate
- Section 2032Alternate valuation
- Section 2032AValuation of certain farm, etc., real property
- Section 2033Property in which the decedent had an interest
- Section 2033ARenumbered 2057]
- Section 2034Dower or curtesy interests
- Section 2035Adjustments for certain gifts made within 3 years of decedents death
- Section 2036Transfers with retained life estate
- Section 2037Transfers taking effect at death
- Section 2038Revocable transfers
- Section 2039Annuities
- Section 2040Joint interests
- Section 2041Powers of appointment
- Section 2042Proceeds of life insurance
- Section 2043Transfers for insufficient consideration
- Section 2044Certain property for which marital deduction was previously allowed
- Section 2045Prior interests
- Section 2046Disclaimers