U.S Code last checked for updates: Oct 17, 2024
All TitlesTitle 26Subtitle BChapter 11Subchapter APart III
§ 2033.
Property in which the decedent had an interest

The value of the gross estate shall include the value of all property to the extent of the interest therein of the decedent at the time of his death.

(Aug. 16, 1954, ch. 736, 68A Stat. 381; Pub. L. 87–834, § 18(a)(2)(A), Oct. 16, 1962, 76 Stat. 1052.)
cite as: 26 USC 2033
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