Title 26 — Internal Revenue CodeRelease 119-73
§2034 Dower or curtesy interests
Title 26 › Subtitle Subtitle B— - Estate and Gift Taxes › Chapter CHAPTER 11— - ESTATE TAX › Subchapter Subchapter A— - Estates of Citizens or Residents › Part PART III— - GROSS ESTATE › § 2034
Full Legal Text
Title 26, §2034
Internal Revenue Code — Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
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 AmendmentAmendment 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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 2034
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73