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Sec. 2034 Dower or curtesy interests

  • Internal Revenue Code of 1986
  • SUBTITLE B -- ESTATE AND GIFT TAXES
  • Chapter 11 -- Estate Tax
  • Subchapter A -- Estates of Citizens or Residents
  • Part III -- Gross estate

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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