U.S Code last checked for updates: Feb 08, 2026
Searching within: All TitlesTitle 26Subtitle BChapter 11Subchapter APart III
§ 2042.
Proceeds of life insurance
The value of the gross estate shall include the value of all property—
(1)
Receivable by the executor
(2)
Receivable by other beneficiaries
(Aug. 16, 1954, ch. 736, 68A Stat. 387; Pub. L. 94–455, title XIX, § 1906(b)(13) (A), Oct. 4, 1976, 90 Stat. 1834.)
cite as: 26 USC 2042