26 USC 2038 - Revocable transfers

U.S Code last checked for updates: Nov 22, 2024

§ 2038.

Revocable transfers

(a)

In general

The value of the gross estate shall include the value of all property—

(1)

Transfers after June 22, 1936

(2)

Transfers on or before June 22, 1936

(b)

Date of existence of power

(Aug. 16, 1954, ch. 736, 68A Stat. 383; Pub. L. 86–141, § 1, Aug. 7, 1959, 73 Stat. 288; Pub. L. 87–834, § 18(a)(2)(F), Oct. 16, 1962, 76 Stat. 1052; Pub. L. 94–455, title XIX, § 1902(a)(3), title XX, § 2001(c)(1)(K), Oct. 4, 1976, 90 Stat. 1804, 1852.)

cite as: 26 USC 2038