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United States Code

Part III

Gross Estate

2031Definition of gross estate 2032Alternate valuation 2032AValuation of certain farm, etc., real property 2033Property in which the decedent had an interest 2034Dower or curtesy interests 2035Adjustments for certain gifts made within 3 years of decedent’s death 2036Transfers with retained life estate 2037Transfers taking effect at death 2038Revocable transfers 2039Annuities 2040Joint interests 2041Powers of appointment 2042Proceeds of life insurance 2043Transfers for insufficient consideration 2044Certain property for which marital deduction was previously allowed 2045Prior interests 2046Disclaimers