§ 2040.
(b)
Certain joint interests of husband and wife
(1)
Interests of spouse excluded from gross estate
(2)
Qualified joint interest defined
For purposes of paragraph (1), the term “qualified joint interest” means any interest in property held by the decedent and the decedent’s spouse as—
(A)
tenants by the entirety, or
(B)
joint tenants with right of survivorship, but only if the decedent and the spouse of the decedent are the only joint tenants.
([Aug. 16, 1954, ch. 736], [68A Stat. 385]; [Pub. L. 87–834, § 18(a)(2)(G)], Oct. 16, 1962, [76 Stat. 1052]; [Pub. L. 94–455, title XX, § 2002(c)(1)], (3), Oct. 4, 1976, [90 Stat. 1855], 1856; [Pub. L. 95–600, title V, § 511(a)], title VII, § 702(k)(2), Nov. 6, 1978, [92 Stat. 2881], 2932; [Pub. L. 96–222, title I, § 105(a)(3)], Apr. 1, 1980, [94 Stat. 218]; [Pub. L. 97–34, title IV, § 403(c)(1)]–(3)(A), Aug. 13, 1981, [95 Stat. 301], 302.)