26 USC 2040
§ 2040 - Joint interests
- § 2040 - Joint interests
- CHAPTER 11— ESTATE TAX › Subchapter A— Estates of Citizens or Residents
- Notes
- Editorial Notes
- Amendments
- Statutory Notes and Related Subsidiaries
- Effective Date of 1981 Amendment
- Effective Date of 1980 Amendment
- Effective Date of 1978 Amendment
- Effective Date of 1976 Amendment
- Effective Date of 1962 Amendment
- Consideration Given Before July 14, 1988 by Decedent to Noncitizen Spouse Treated as Originally Belonging to Spouse
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