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.
Title 26
26
26 U.S.C. § 2034.Chapter 11
§ 2034
Dower or curtesy interests
Title 26
1 min read
Subchapter: Estates of Citizens or Residents
Need the full chapter outline? Open Chapter 11 to browse every section without loading the entire chapter explorer on this page.