Public Law 119-120 (10/07/2026)
Part III Gross Estate
Browse 0 units and 18 sections in Part III Gross Estate of Title 26.
Sections in Part III
§ 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 § 2057]
§ 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