§ 2035.
(a)
Inclusion of certain property in gross estate
If—
(1)
the decedent made a transfer (by trust or otherwise) of an interest in any property, or relinquished a power with respect to any property, during the 3-year period ending on the date of the decedent’s death, and
(2)
the value of such property (or an interest therein) would have been included in the decedent’s gross estate under section 2036, 2037, 2038, or 2042 if such transferred interest or relinquished power had been retained by the decedent on the date of his death,
the value of the gross estate shall include the value of any property (or interest therein) which would have been so included.
([Aug. 16, 1954, ch. 736], [68A Stat. 381]; [Pub. L. 87–834, § 18(a)(2)(C)], Oct. 16, 1962, [76 Stat. 1052]; [Pub. L. 94–455, title XX, § 2001(a)(5)], Oct. 4, 1976, [90 Stat. 1848]; [Pub. L. 95–600, title VII, § 702(f)(1)], Nov. 6, 1978, [92 Stat. 2930]; [Pub. L. 97–34, title IV], §§ 403(b)(3)(B), 424(a), Aug. 13, 1981, [95 Stat. 301], 317; [Pub. L. 97–448, title I, § 104(a)(9)], (d)(1)(A), (C), (2), Jan. 12, 1983, [96 Stat. 2381], 2383; [Pub. L. 105–34, title XIII, § 1310(a)], Aug. 5, 1997, [111 Stat. 1043]; [Pub. L. 106–554, § 1(a)(7) [title III, § 319(14)]], Dec. 21, 2000, [114 Stat. 2763], 2763A–646.)