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Title 26

Displaying title 26, up to date as of 10/02/2026. Title 26 was last amended 10/02/2026.
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  1. Title 26 —Internal Revenue
  2. Chapter I —Internal Revenue Service, Department of the Treasury
  3. Subchapter B —Estate and Gift Taxes
  4. Part 20 —Estate Tax; Estates of Decedents Dying After August 16, 1954
  5. Gross Estate   View Full Text
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Title 26Internal RevenuePart / Section
Chapter IInternal Revenue Service, Department of the Treasury1 – 899
Subchapter BEstate and Gift Taxes20 – 29
Part 20Estate Tax; Estates of Decedents Dying After August 16, 195420.0-1 – 20.7701-2
Gross Estate20.2031-0 – 20.2046-1
§ 20.2031-0Table of contents.
§ 20.2031-1Definition of gross estate; valuation of property.
§ 20.2031-2Valuation of stocks and bonds.
§ 20.2031-3Valuation of interests in businesses.
§ 20.2031-4Valuation of notes.
§ 20.2031-5Valuation of cash on hand or on deposit.
§ 20.2031-6Valuation of household and personal effects.
§ 20.2031-7Valuation of annuities, interests for life or term of years, and remainder or reversionary interests.
§ 20.2031-8Valuation of certain life insurance and annuity contracts; valuation of shares in an open-end investment company.
§ 20.2031-9Valuation of other property.
§ 20.2032-1Alternate valuation.
§ 20.2032A-3Material participation requirements for valuation of certain farm and closely-held business real property.
§ 20.2032A-4Method of valuing farm real property.
§ 20.2032A-8Election and agreement to have certain property valued under section 2032A for estate tax purposes.
§ 20.2033-1Property in which the decedent had an interest.
§ 20.2034-1Dower or curtesy interests.
§ 20.2036-1Transfers with retained life estate.
§ 20.2037-1Transfers taking effect at death.
§ 20.2038-1Revocable transfers.
§ 20.2039-1Annuities.
§ 20.2039-1TLimitations and repeal of estate tax exclusion for qualified plans and individual retirement plans (IRAs) (temporary).
§ 20.2039-2Annuities under “qualified plans” and section 403(b) annuity contracts.
§ 20.2039-3Lump sum distributions under “qualified plans;” decedents dying after December 31, 1976, and before January 1, 1979.
§ 20.2039-4Lump sum distributions from “qualified plans;” decedents dying after December 31, 1978.
§ 20.2039-5Annuities under individual retirement plans.
§ 20.2040-1Joint interests.
§ 20.2041-1Powers of appointment; in general.
§ 20.2041-2Powers of appointment created on or before October 21, 1942.
§ 20.2041-3Powers of appointment created after October 21, 1942.
§ 20.2042-1Proceeds of life insurance.
§ 20.2043-1Transfers for insufficient consideration.
§ 20.2044-1Certain property for which marital deduction was previously allowed.
§ 20.2044-2Effective dates.
§ 20.2045-1Applicability to pre-existing transfers or interests.
§ 20.2046-1Disclaimed property.
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