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§ 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 death
§ 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 allowed
§ 2045. Prior interests
§ 2046. Disclaimers
PART III—GROSS ESTATE
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