United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle B. Estate and Gift Taxes |
Chapter 11. ESTATE TAX |
SubChapter A. Estates of Citizens or Residents |
Part III. GROSS ESTATE |
§ 2034. Dower or curtesy interests
Latest version.
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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.
(Aug. 16, 1954, ch. 736, 68A Stat. 381; Pub. L. 87–834, § 18(a)(2)(B), Oct. 16, 1962 , 76 Stat. 1052.)
Amendments
1962—Pub. L. 87–834 struck out provisions which excepted real property situated outside of the United States.
Effective Date Of Amendment
Amendment by Pub. L. 87–834 applicable to estates of decedents dying after