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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 11— ESTATE TAX · Subchapter A— Estates of Citizens or Residents · § 2034

§ 2034. Dower or curtesy interests

136 words·~1 min read·/usc/title-26/section-2034

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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.)
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  • Aug. 16, 1954, ch. 736
  • 68A Stat. 381
  • Pub. L. 87–834, § 18(a)(2)(B)
  • 76 Stat. 1052
  • Pub. L. 87–834
  • section 18(b) of Pub. L. 87–834
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cites case law
§ 2034
Dower or curtesy interests
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 381
Pub. L.Pub. L. 87–834, § 18(a)(2)(B)
Stat.76 Stat. 1052
Pub. L.Pub. L. 87–834
Cites 7 · showing 6Cited by 0 across 0 sources
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