[Code of Federal Regulations]
[Title 26, Volume 14]
[Revised as of January 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR20.2034-1]

[Page 305]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 20_ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 
1954--Table of Contents
 
Sec.  20.2034-1  Dower or curtesy interests.

    A decedent's gross estate includes under section 2034 any interest 
in property of the decedent's surviving spouse existing at the time of 
the decedent's death as dower or curtesy, or any interest created by 
statute in lieu thereof (although such other interest may differ in 
character from dower or curtesy). Thus, the full value of property is 
included in the decedent's gross estate, without deduction of such an 
interest of the surviving husband or wife, and without regard to when 
the right to such an interest arose.