26 USC § 2034 - Dower or curtesy interests

---
identifier: "/us/usc/t26/s2034"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 2034 - Dower or curtesy interests"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "2034"
section_name: "Dower or curtesy interests"
chapter_number: 11
chapter_name: "ESTATE TAX"
subchapter_number: "A"
subchapter_name: "Estates of Citizens or Residents"
part_number: "III"
part_name: "GROSS ESTATE"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 381; Pub. L. 87–834, § 18(a)(2)(B), Oct. 16, 1962, 76 Stat. 1052.)"
---


# § 2034. Dower or curtesy interests

The value of the gross estate shall include the value of all property to the extent of any interest therein of the surviving spouse, existing at the time of the decedent’s death as dower or curtesy, or by virtue of a statute creating an estate in lieu of dower or curtesy.

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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 381; Pub. L. 87–834, § 18(a)(2)(B), Oct. 16, 1962, 76 Stat. 1052.)

## Editorial Notes

### Amendments

1962— struck out provisions which excepted real property situated outside of the United States.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1962 Amendment

Amendment by  applicable to estates of decedents dying after , except as otherwise provided, see , set out as a note under .