Part III - GROSS ESTATE
- Section 2031 - Definition of gross estate
- Section 2032 - Alternate valuation
- Section 2032A - Valuation of certain farm, etc., real property
- Section 2033 - Property in which the decedent had an interest
- Section 2033A - Renumbered
- Section 2034 - Dower or curtesy interests
- Section 2035 - Adjustments for certain gifts made within 3 years of decedent's death
- Section 2036 - Transfers with retained life estate
- Section 2037 - Transfers taking effect at death
- Section 2038 - Revocable transfers
- Section 2039 - Annuities
- Section 2040 - Joint interests
- Section 2041 - Powers of appointment
- Section 2042 - Proceeds of life insurance
- Section 2043 - Transfers for insufficient consideration
- Section 2044 - Certain property for which marital deduction was previously allowed
- Section 2045 - Prior interests
- Section 2046 - Disclaimers