PART III—GROSS ESTATE (§§ 2031—2046)
- § 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