26 U.S.C. § 2034
Dower or curtesy interests
The value of the gross estate shall include the value of all property to the extent of any interest therein of the surviving spouse, existing at the time of the decedent’s death as dower or curtesy, or by virtue of a statute creating an estate in lieu of dower or curtesy.
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Cited by 7
- 26 CFR § 20.2002-1 — Liability for payment of tax.
- 26 CFR § 20.2031-1 — Definition of gross estate; valuation of property.
- 26 CFR § 20.2034-1 — Dower or curtesy interests.
- 26 CFR § 20.2045-1 — Applicability to pre-existing transfers or interests.
- 26 CFR § 301.6324-1 — Special liens for estate and gift taxes; personal liability of transferees and others.
- 26 U.S.C. § 2045 — Prior interests
- 26 U.S.C. § 6324 — Special liens for estate and gift taxes
Nearby sections (25 sections)
- 2010 · Unified credit against estate tax
- 2011 · Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(A)(i),…
- 2012 · Credit for gift tax
- 2013 · Credit for tax on prior transfers
- 2014 · Credit for foreign death taxes
- 2015 · Credit for death taxes on remainders
- 2016 · Recovery of taxes claimed as credit
- 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…
- 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…
- 2045 · Prior interests
- 2046 · Disclaimers