Gross Estate

Sections

• 20.2031-0
  § 20.2031-0 Table of contents.
• 20.2031-1
  § 20.2031-1 Definition of gross estate; valuation of property.
• 20.2031-2
  § 20.2031-2 Valuation of stocks and bonds.
• 20.2031-3
  § 20.2031-3 Valuation of interests in businesses.
• 20.2031-4
  § 20.2031-4 Valuation of notes.
• 20.2031-5
  § 20.2031-5 Valuation of cash on hand or on deposit.
• 20.2031-6
  § 20.2031-6 Valuation of household and personal effects.
• 20.2031-7
  § 20.2031-7 Valuation of annuities, interests for life or term of years, and remainder or reversionary interests.
• 20.2031-8
  § 20.2031-8 Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company.
• 20.2031-9
  § 20.2031-9 Valuation of other property.
• 20.2032-1
  § 20.2032-1 Alternate valuation.
• 20.2032A-3
  § 20.2032A-3 Material participation requirements for valuation of certain farm and closely-held business real property.
• 20.2032A-4
  § 20.2032A-4 Method of valuing farm real property.
• 20.2032A-8
  § 20.2032A-8 Election and agreement to have certain property valued under section 2032A for estate tax purposes.
• 20.2033-1
  § 20.2033-1 Property in which the decedent had an interest.
• 20.2034-1
  § 20.2034-1 Dower or curtesy interests.
• 20.2036-1
  § 20.2036-1 Transfers with retained life estate.
• 20.2037-1
  § 20.2037-1 Transfers taking effect at death.
• 20.2038-1
  § 20.2038-1 Revocable transfers.
• 20.2039-1
  § 20.2039-1 Annuities.
• 20.2039-1T
  § 20.2039-1T Limitations and repeal of estate tax exclusion for qualified plans and individual retirement plans (IRAs) (temporary).
• 20.2039-2
  § 20.2039-2 Annuities under “qualified plans” and section 403(b) annuity contracts.
• 20.2039-3
  § 20.2039-3 Lump sum distributions under “qualified plans;” decedents dying after December 31, 1976, and before January 1, 1979.
• 20.2039-4
  § 20.2039-4 Lump sum distributions from “qualified plans;” decedents dying after December 31, 1978.
• 20.2039-5
  § 20.2039-5 Annuities under individual retirement plans.
• 20.2040-1
  § 20.2040-1 Joint interests.
• 20.2041-1
  § 20.2041-1 Powers of appointment; in general.
• 20.2041-2
  § 20.2041-2 Powers of appointment created on or before October 21, 1942.
• 20.2041-3
  § 20.2041-3 Powers of appointment created after October 21, 1942.
• 20.2042-1
  § 20.2042-1 Proceeds of life insurance.
• 20.2043-1
  § 20.2043-1 Transfers for insufficient consideration.
• 20.2044-1
  § 20.2044-1 Certain property for which marital deduction was previously allowed.
• 20.2044-2
  § 20.2044-2 Effective dates.
• 20.2045-1
  § 20.2045-1 Applicability to pre-existing transfers or interests.
• 20.2046-1
  § 20.2046-1 Disclaimed property.