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26 U.S.C. § 2034

Dower or curtesy interests

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 2034, Dower or curtesy interests, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463166
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Full text

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

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