United States IRC sections
Statute section
IRC section 2031
Definition of gross estate
Country
United States
Section
2031
Updated
2026-05-20
Operative text
Section 2031(a) defines the gross estate for federal estate tax purposes as the value of all property owned by the decedent at death. Section 2031(b) provides special rules for valuing stock and securities, and the regulations under Section 20.2031-1 give the general fair-market-value standard.
Cross-references
26 U.S.C. 203226 U.S.C. 2001
Related guides
Related citations
Computed from the cross-reference graph. Links open the related entity on this site.
This entry cites
Cited by
- CaseEstate of Newhouse v. Commissioner
- StatuteIRC §1014
- StatuteIRC §2032
Primary sources
- 26 U.S.C. section 2031Verified 2026-05-20
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.