The Library · 26 U.S.C. § 2038

IRC § 2038: Revocable transfers

Property included in the estate because of a power to alter, amend or revoke.

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26 U.S.C. § 2038

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2024 main edition. U.S. Code, 2024 main edition, as published by the Government Publishing Office. It does not reflect laws enacted after that edition, including Pub. L. 119-21 (4 July 2025). For the current text, see uscode.house.gov.

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26 U.S.C. § 2038 (2024 main edition), copy retrieved 2026-10-21, SHA-256 185c3831e013b6d9f648033e3d37fa40d9e3c8bc40868b9e6563fad674bdfbaf, paretoalphasystems.com/library/irc-2038

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IRC § 2038: Revocable transfers

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