U.S Code last checked for updates: Nov 23, 2024
§ 2042.
Proceeds of life insurance
The value of the gross estate shall include the value of all property—
(1)
Receivable by the executor
(2)
Receivable by other beneficiaries
(Aug. 16, 1954, ch. 736, 68A Stat. 387; Pub. L. 94–455, title XIX, § 1906(b)(13) (A), Oct. 4, 1976, 90 Stat. 1834.)
cite as: 26 USC 2042