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.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large

 

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