Internal Revenue Code:Sec. 2034. Dower or curtesy interests
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Contents |
Location in Internal Revenue Code
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
Statute
Sec. 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.
Sources
(Aug. 16, 1954, ch. 736, 68A Stat. 381; Pub. L. 87-834, Sec.
18(a)(2)(B), Oct. 16, 1962, 76 Stat. 1052.)
Miscellaneous
AMENDMENTS
1962 - Pub. L. 87-834 struck out provisions which excepted real
property situated outside of the United States.
EFFECTIVE DATE OF 1962 AMENDMENT
Amendment by Pub. L. 87-834 applicable to estates of decedents
dying after Oct. 16, 1962, except as otherwise provided, see
section 18(b) of Pub. L. 87-834, set out as a note under section
2031 of this title.
References
SECTION REFERRED TO IN OTHER SECTIONS
This section is referred to in sections 2045, 6324 of this title.
