1. U.S. Code
  2. title 26
  3. subtitle B
  4. chapter 11
  5. subchapter A
  6. part III
  7. § 2042

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

§ 2042. Proceeds of life insurance
The value of the gross estate shall include the value of all property—
(1) Receivable by the executor
(2) Receivable by other beneficiaries
(Aug. 16, 1954, ch. 736, 68A Stat. 387; Pub. L. 94–455, title XIX, § 1906(b)(13) (A), Oct. 4, 1976, 90 Stat. 1834.)

CITE AS: 26 USC 2042