GROSS ESTATE
- Section 20.2031-0 - Table of contents
- Section 20.2031-1 - Definition of gross estate; valuation of property
- Section 20.2031-2 - Valuation of stocks and bonds
- Section 20.2031-3 - Valuation of interests in businesses
- Section 20.2031-4 - Valuation of notes
- Section 20.2031-5 - Valuation of cash on hand or on deposit
- Section 20.2031-6 - Valuation of household and personal effects
- Section 20.2031-7 - Valuation of annuities, interests for life or term of years, and remainder or reversionary interests
- Section 20.2031-8 - Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company
- Section 20.2031-9 - Valuation of other property
- Section 20.2032-1 - Alternate valuation
- Section 20.2032A-3 - Material participation requirements for valuation of certain farm and closely-held business real property
- Section 20.2032A-4 - Method of valuing farm real property
- Section 20.2032A-8 - Election and agreement to have certain property valued under section 2032A for estate tax purposes
- Section 20.2033-1 - Property in which the decedent had an interest
- Section 20.2034-1 - Dower or curtesy interests
- Section 20.2036-1 - Transfers with retained life estate
- Section 20.2037-1 - Transfers taking effect at death
- Section 20.2038-1 - Revocable transfers
- Section 20.2039-1 - Annuities
- Section 20.2039-1T - Limitations and repeal of estate tax exclusion for qualified plans and individual retirement plans (IRAs) (temporary)
- Section 20.2039-2 - Annuities under "qualified plans" and section 403(b) annuity contracts
- Section 20.2039-3 - Lump sum distributions under "qualified plans;" decedents dying after December 31, 1976, and before January 1, 1979
- Section 20.2039-4 - Lump sum distributions from "qualified plans;" decedents dying after December 31, 1978
- Section 20.2039-5 - Annuities under individual retirement plans
- Section 20.2040-1 - Joint interests
- Section 20.2041-1 - Powers of appointment; in general
- Section 20.2041-2 - Powers of appointment created on or before October 21, 1942
- Section 20.2041-3 - Powers of appointment created after October 21, 1942
- Section 20.2042-1 - Proceeds of life insurance
- Section 20.2043-1 - Transfers for insufficient consideration
- Section 20.2044-1 - Certain property for which marital deduction was previously allowed
- Section 20.2044-2 - Effective dates
- Section 20.2045-1 - Applicability to pre-existing transfers or interests
- Section 20.2046-1 - Disclaimed property