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