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26 U.S.C. § 2034 — Dower or curtesy interests

submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 51 words · no verdicts yet

in plain englishAI-generated · not legal advice

A translation hasn’t been published for this section yet. The official text below is complete and authoritative.

the actual law source: uscode.house.gov ↗public domain

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.

Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 381; Pub. L. 87–834, § 18(a)(2)(B), Oct. 16, 1962, 76 Stat. 1052.)

history & why it existsrecord from the source credit
  • 1954Enacted · Act of Aug. 16, 1954, ch. 736
  • 1962Amended · Pub. L. 87-834 · 76 Stat. 1052

A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.

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