Sec. 2031. Definition Of Gross Estate
Sec. 2032. Alternate Valuation
Sec. 2032A. Valuation Of Certain Farm, Etc., Real Property
Sec. 2033. Property In Which The Decedent Had An Interest
Sec. 2033A. Family-Owned Business Exclusion
Sec. 2034. Dower Or Curtesy Interests
Sec. 2035. Adjustments For Certain Gifts Made Within 3 Years Of Decedent's Death
Sec. 2036. Transfers With Retained Life Estate
Sec. 2037. Transfers Taking Effect At Death
Sec. 2038. Revocable Transfers
Sec. 2041. Powers Of Appointment
Sec. 2042. Proceeds Of Life Insurance
Sec. 2043. Transfers For Insufficient Consideration
Sec. 2044. Certain Property For Which Marital Deduction Was Previously Allowed