26 U.S. Code § 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.

Source

(Aug. 16, 1954, ch. 736, 68A Stat. 381; Pub. L. 87–834, § 18(a)(2)(A),Oct. 16, 1962, 76 Stat. 1052.)
Amendments

1962—Pub. L. 87–834struck out provisions which excepted real property situated outside of the United States.
Effective Date of 1962 Amendment

Amendment by Pub. L. 87–834applicable to estates of decedents dying after Oct. 16, 1962, except as otherwise provided, see section 18(b) ofPub. L. 87–834, set out as a note under section 2031 of this title.

Written determinations for this section

These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.

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