PART III—GROSS ESTATE — Front Matter
| 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. |
Editorial Notes
Amendments
1998—Pub. L. 105-206, title VI, § 6007(b)(1)(E), July 22, 1998, 112 Stat. 808, struck out item 2033A “Family-owned business exclusion”.
1997—Pub. L. 105-34, title V, § 502(b), title XIII, § 1310(b), Aug. 5, 1997, 111 Stat. 852, 1044, added item 2033A and substituted “certain gifts” for “gifts” in item 2035.
1981—Pub. L. 97-34, title IV, § 403(d)(3)(A)(ii), Aug. 13, 1981, 95 Stat. 304, added item 2044 and redesignated former items 2044 and 2045 as items 2045 and 2046, respectively.
1976—Pub. L. 94-455, title XX, §§ 2001(c)(1)(N)(iii), 2003(d)(1), 2009(b)(3)(B), Oct. 4, 1976, 90 Stat. 1853, 1862, 1894, added items 2032A and 2045 and substituted “Adjustments for gifts made within 3 years of decedent’s death” for “Transactions in contemplation of death” in item 2035.