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26 U.S.C. § 2033

Property in which the decedent had an interest

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

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26 U.S.C. § 2033, Property in which the decedent had an interest, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463164
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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.

Legislative history

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