FEDERAL · 26 U.S.C. · Chapter Subchapter A—Estates of Citizens or Residents
Dower or curtesy interests
26 U.S.C. § 2034
This text of 26 U.S.C. § 2034 (Dower or curtesy interests) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
26 U.S.C. § 2034.
Text
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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Source Credit
History
(Aug. 16, 1954, ch. 736, 68A Stat. 381; Pub. L. 87–834, §18(a)(2)(B), Oct. 16, 1962, 76 Stat. 1052.)
Editorial Notes
Editorial Notes
Amendments
1962—Pub. L. 87–834 struck out provisions which excepted real property situated outside of the United States.
Statutory Notes and Related Subsidiaries
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.
Amendments
1962—Pub. L. 87–834 struck out provisions which excepted real property situated outside of the United States.
Statutory Notes and Related Subsidiaries
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.
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Bluebook (online)
26 U.S.C. § 2034, Counsel Stack Legal Research, https://law.counselstack.com/usc/26/2034.