• § 2031. Definition of gross estate

• § 2032. Alternate valuation

• § 2032A. Valuation of certain farm, etc., real property

• § 2033. Property in which the decedent had an interest

• [§ 2033A. Renumbered § 2057]

• § 2034. Dower or curtesy interests

• § 2035. Adjustments for certain gifts made within 3 years of decedent’s death

• § 2036. Transfers with retained life estate

• § 2037. Transfers taking effect at death

• § 2038. Revocable transfers

• § 2039. Annuities

• § 2040. Joint interests

• § 2041. Powers of appointment

• § 2042. Proceeds of life insurance

• § 2043. Transfers for insufficient consideration

• § 2044. Certain property for which marital deduction was previously allowed

• § 2045. Prior interests

• § 2046. Disclaimers