1. U.S. Code
  2. title 26
  3. subtitle B
  4. chapter 11
  5. subchapter A
  6. part III
  7. § 2038

View all text of Part III [§ 2031 - § 2046]

§ 2038. Revocable transfers
(a) In general
The value of the gross estate shall include the value of all property—
(1) Transfers after June 22, 1936
(2) Transfers on or before June 22, 1936
(b) Date of existence of power
(Aug. 16, 1954, ch. 736, 68A Stat. 383; Pub. L. 86–141, § 1, Aug. 7, 1959, 73 Stat. 288; Pub. L. 87–834, § 18(a)(2)(F), Oct. 16, 1962, 76 Stat. 1052; Pub. L. 94–455, title XIX, § 1902(a)(3), title XX, § 2001(c)(1)(K), Oct. 4, 1976, 90 Stat. 1804, 1852.)

CITE AS: 26 USC 2038