FEDERAL · 26 U.S.C. · Chapter 11
Dower or curtesy interests
Current through Pub. L. 119-102
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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26 U.S.C. § 2034 (Dower or curtesy interests) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Amanda York Beaty and Nancie York Gunter v. United States
937 F.2d 288 (Sixth Circuit, 1991)
Angelyn G. Taylor, as Administratrix of the Estate of R. P. Taylor, Deceased v. United States
388 F.2d 849 (Fifth Circuit, 1968)
Cornerstone Bank, N.A. v. Randle
869 S.W.2d 580 (Court of Appeals of Texas, 1993)
United States v. Johnson
224 F. Supp. 3d 1220 (D. Utah, 2016)
United States v. Paulson
331 F. Supp. 3d 1066 (S.D. California, 2018)
United States v. Allison
(E.D. California, 2022)
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.