Internal Revenue Code · 26 U.S.C.
§ 2034. Dower or curtesy interests
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 2034
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- October 16, 1962 by Pub. L. 87–834
- Length
- 72 words · about 1 min to read
- Cross-references
- cites 0; cited by 2 Code sections and 4 other regulations
- Regulations
- 1 issued under this section
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 381; Pub. L. 87–834, § 18(a)(2)(B), Oct. 16, 1962, 76 Stat. 1052.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 2034
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 2 Code sections
Cited in 4 regulations not issued under it
Amendment history
From the source credit and the official notes, newest first.
- Enacted by Pub. L. 87–834
Where it sits in the Code
- Subtitle B Estate and Gift Taxes
- Chapter 11 ESTATE TAX
- Subchapter A Estates of Citizens or Residents
- Part III GROSS ESTATE
Nearby sections
- § 2032 Alternate valuation
- § 2032A Valuation of certain farm, etc., real property
- § 2033 Property in which the decedent had an interest
- § 2033A Renumbered
- § 2034 Dower or curtesy interests
- § 2035 Adjustments for certain gifts made within 3 years of decedent’s death
- § 2036 Transfers with retained life estate
- § 2037 Transfers taking effect at death
- § 2038 Revocable transfers
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
1962—Pub. L. 87–834 struck out provisions which excepted real property situated outside of the United States.
Statutory Notes and Related Subsidiaries
Effective Date of 1962 Amendment
Amendment by Pub. L. 87–834 applicable to estates of decedents dying after Oct. 16, 1962, except as otherwise provided, see section 18(b) of Pub. L. 87–834, set out as a note under section 2031 of this title.