United States Code · Part
Part III — Gross Estate
26 U.S.C. pt. ptIII
- § 2031 Definition Of Gross Estate
- § 2032 Alternate Valuation
- § 2033 Property In Which The Decedent Had An Interest
- § 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
- § 2032A Valuation Of Certain Farm, Etc., Real Property
- § 2033A Renumbered § 2057]