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► 26 U.S.C. § 2034 26 u.s.c. · estate tax · title 26
26 U.S.C. § 2034
Dower or curtesy interests
Title 26 USC
● ACTIVE
Ch. 11
Jurisdiction Federal — United States
Chapter ESTATE TAX
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-2F22C4
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition 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 From the U.S. Government Publishing Office, www.gpo.gov

§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, §18(a)(2)(B), Oct. 16, 1962, 76 Stat. 1052.)

Editorial Notes

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

Statutory Notes and Related Subsidiaries

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.

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 26 U.S.C. § 2034 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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Chapter 11 — ESTATE TAX
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26 U.S.C.
Citation
26 U.S.C. § 2034
Status
● ACTIVE
Chapter
11 — ESTATE TAX
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-2F22C4
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Internal Revenue Code — 26 U.S.C. § 2034