26 USC 2035
§ 2035 - Adjustments for certain gifts made within 3 years of decedent’s death
- § 2035 - Adjustments for certain gifts made within 3 years of decedent’s death
- CHAPTER 11— ESTATE TAX › Subchapter A— Estates of Citizens or Residents
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 1997 Amendment
- Effective Date of 1983 Amendment
- Effective Date of 1981 Amendment
- Effective Date of 1978 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1962 Amendment
- Transfers Made by Decedent During 1977; Election Available to Executor On or Before Due Date for Filing Estate Tax Return
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