GROSS ESTATE

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Estate and Gift Taxes
  5. ESTATE TAX
  6. Estates of Citizens or Residents
  7. GROSS ESTATE

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Section
2031

Definition of gross estate

Section
2032

Alternate valuation

Section
2032A

Valuation of certain farm, etc., real property

Section
2033

Property in which the decedent had an interest

Section
2034

Dower or curtesy interests

Section
2035

Adjustments for certain gifts made within 3 years of decedent's death

Section
2036

Transfers with retained life estate

Section
2037

Transfers taking effect at death

Section
2038

Revocable transfers

Section
2039

Annuities

Section
2040

Joint interests

Section
2041

Powers of appointment

Section
2042

Proceeds of life insurance

Section
2043

Transfers for insufficient consideration

Section
2044

Certain property for which marital deduction was previously allowed

Section
2045

Prior interests

Section
2046

Disclaimers