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U.S. Code Title 26
Subtitle B
Chapter 11
Subchapter A
Part III
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Part III: GROSS ESTATE
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 2033A: Renumbered § 2057]
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