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.