§2037. Transfers taking effect at death — Inbound Citations

Citations to 26 U.S.C. § 2037 as a whole

• 26 U.S.C. § 2035(a)(2)

  Go to provision →
  (2) the value of such property (or an interest therein) would have been included in the decedent’s gross estate under section 2036, 2037, 2038, or 2042 if such transferred interest or relinquished power had been retained by the decedent on the date of his death,
• 26 U.S.C. § 2041(a)(3)(B)

  Go to provision →
  (B) by a disposition which is of such nature that if it were a transfer of property owned by the decedent such property would be includible in the decedent’s gross estate under section 2035, 2036, or 2037,