Subchapter A: Estates of Citizens or Residents
Title 26: Internal Revenue Code
Subtitle B: Estate and Gift Taxes
Chapter 11: Estate Tax
Subchapter A: Estates of Citizens or Residents
NOTE: This section is currently being updated to reflect recent changes in the Internal Revenue Code.
| Part | Subpart | Section Title | Section |
| III | |||
| Definition of Gross Estate | Section 2031 | ||
| Alternate Valuation | Section 2032 | ||
| Valuation of Certain Farm, Etc., Real Property | Section 2032A | ||
| Property in which the Decedent had an Interest | Section 2033 | ||
| Adjustments for Certain Gifts Made within 3 Years of Decedent's Death | Section 2035 | ||
| Transfers with Retained Life Estate | Section 2036 | ||
| Transfers Taking Effect at Death | Section 2037 | ||
| Revocable Transfers | Section 2038 |