{"identifier":"/us/usc/t26/s2034","title":26,"num":"\u00a7\u202f2034.","heading":"Dower or curtesy interests","text":"\u00a7\u202f2034.\nDower or curtesy interests\nThe 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\u2019s death as dower or curtesy, or by virtue of a statute creating an estate in lieu of dower or curtesy.","url":"https://projectusc.org/usc/t26/s2034.html","content":[{"t":"sec","id":"/us/usc/t26/s2034","children":[{"t":"num","text":"\u00a7\u202f2034."},{"t":"heading","text":"Dower or curtesy interests"},{"t":"content","text":"\n","children":[{"t":"p","text":"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\u2019s death as dower or curtesy, or by virtue of a statute creating an estate in lieu of dower or curtesy.","tail":"\n"}]},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}