26 U.S. Code § 2033 - Property in which the decedent had an interest
prev | next
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.)
1962—Pub. L. 87–834struck out provisions which excepted real property situated outside of the United States.
Effective Date of 1962 Amendment