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  • Sec.  2031. Definition of gross estate.
  • Sec.  2032. Alternate valuation.
  • Sec.  2032A. Valuation of certain farm, etc., real property.
  • Sec.  2033. Property in which the decedent had an interest.
  • Sec.  2033A. Repealed.
  • Sec.  2034. Dower or curtesy interests.
  • Sec.  2035. Adjustments for certain gifts made within 3 years of decedent's death.
  • Sec.  2036. Transfers with retained life estate.
  • Sec.  2037. Transfers taking effect at death.
  • Sec.  2038. Revocable transfers.
  • Sec.  2039. Annuities.
  • Sec.  2040. Joint interests.
  • Sec.  2041. Powers of appointment.
  • Sec.  2042. Proceeds of life insurance.
  • Sec.  2043. Transfers for insufficient consideration.
  • Sec.  2044. Certain property for which marital deduction was previously allowed.
  • Sec.  2045. Prior interests.
  • Sec.  2046. Disclaimers.
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(Last updated May 8, 2002)