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Title 26
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Subtitle B Estate and Gift Taxes
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Chapter 11 ESTATE TAX
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Subchapter A Estates of Citizens or Residents
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Part III GROSS ESTATE
/ Section 2033A
Public Law 119-73 (01/23/2026)
26 U.S.C. § 2033A
Renumbered § 2057]
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26 U.S.C. § 2033 — Property in which the decedent had an interest
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26 U.S.C. § 2034 — Dower or curtesy interests