26 CFR 20.2034-1
§ 20.2034-1 Dower or curtesy interests.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 20.2034-1, § 20.2034-1 Dower or curtesy interests, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/112573
- Permanent ID
ys:prov:112573@1- SHA-256
438644e6b84bdd6e29276d6857bf55d4cfa10dd0029495373f2a438a9d7bc295
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Full text
A decedent's gross estate includes under section 2034 any interest in property of the decedent's surviving spouse existing at the time of the decedent's death as dower or curtesy, or any interest created by statute in lieu thereof (although such other interest may differ in character from dower or curtesy). Thus, the full value of property is included in the decedent's gross estate, without deduction of such an interest of the surviving husband or wife, and without regard to when the right to such an interest arose.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.