
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC2034]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                    Subtitle B--Estate and Gift Taxes
 
                         CHAPTER 11--ESTATE TAX
 
             Subchapter A--Estates of Citizens or Residents
 
                         PART III--GROSS ESTATE
 
Sec. 2034. Dower or curtesy interests

    The value of the gross estate shall include the value of all 
property to the extent of any interest therein of the surviving spouse, 
existing at the time of the decedent's death as dower or curtesy, or by 
virtue of a statute creating an estate in lieu of dower or curtesy.

(Aug. 16, 1954, ch. 736, 68A Stat. 381; Pub. L. 87-834, 
Sec. 18(a)(2)(B), Oct. 16, 1962, 76 Stat. 1052.)


                               Amendments

    1962--Pub. L. 87-834 struck out provisions which excepted real 
property situated outside of the United States.


                    Effective Date of 1962 Amendment

    Amendment by Pub. L. 87-834 applicable to estates of decedents dying 
after Oct. 16, 1962, except as otherwise provided, see section 18(b) of 
Pub. L. 87-834, set out as a note under section 2031 of this title.

                  Section Referred to in Other Sections

    This section is referred to in sections 2045, 6324 of this title.
