26 USC 2034: Dower or curtesy interests
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26 USC 2034: Dower or curtesy interests Text contains those laws in effect on April 28, 2024
From Title 26-INTERNAL REVENUE CODESubtitle B-Estate and Gift TaxesCHAPTER 11-ESTATE TAXSubchapter A-Estates of Citizens or ResidentsPART III-GROSS ESTATE
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§2034. Dower or curtesy interests

The value of the gross estate shall include the value of all property to the extent of any interest therein of the surviving spouse, existing at the time of the decedent's death as dower or curtesy, or by virtue of a statute creating an estate in lieu of dower or curtesy.

(Aug. 16, 1954, ch. 736, 68A Stat. 381 ; Pub. L. 87–834, §18(a)(2)(B), Oct. 16, 1962, 76 Stat. 1052 .)


Editorial Notes

Amendments

1962-Pub. L. 87–834 struck out provisions which excepted real property situated outside of the United States.


Statutory Notes and Related Subsidiaries

Effective Date of 1962 Amendment

Amendment by Pub. L. 87–834 applicable to estates of decedents dying after Oct. 16, 1962, except as otherwise provided, see section 18(b) of Pub. L. 87–834, set out as a note under section 2031 of this title.