Dower or curtesy interests

26 U.S.C. § 2034
in effect
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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.
26 U.S.C. § 2034 — Dower or curtesy interests | United States Code | Corpus