Part III — Gross Estate
- §2031 Definition of gross estate
- §2032 Alternate valuation
- §2032A Valuation of certain farm, etc., real property
- §2033 Property in which the decedent had an interest
- §2033A Renumbered § 2057
- §2034 Dower or curtesy interests
- §2035 Adjustments for certain gifts made within 3 years of decedent’s death
- §2036 Transfers with retained life estate
- §2037 Transfers taking effect at death
- §2038 Revocable transfers
- §2039 Annuities
- §2040 Joint interests
- §2041 Powers of appointment
- §2042 Proceeds of life insurance
- §2043 Transfers for insufficient consideration
- §2044 Certain property for which marital deduction was previously allowed
- §2045 Prior interests
- §2046 Disclaimers