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26 U.S.C. § 2034. - Dower or curtesy interests · Congress.wiki

U.S. Code/Title 26/§ 2034

Title 26

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26 U.S.C. § 2034.Chapter 11

§ 2034

Dower or curtesy interests

Title 26

1 min read

Subchapter: Estates of Citizens or Residents

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Back to Chapter 11 Previous: § 2033 Next: § 2035

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.

Release: pl-119-73not60 (2026-01-23)