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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 11— ESTATE TAX · Subchapter A— Estates of Citizens or Residents · § 2033

§ 2033. Property in which the decedent had an interest

114 words·~1 min read·/usc/title-26/section-2033

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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.
(Aug. 16, 1954, ch. 736, 68A Stat. 381; Pub. L. 87–834, § 18(a)(2)(A), Oct. 16, 1962, 76 Stat. 1052.)
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  • Aug. 16, 1954, ch. 736
  • 68A Stat. 381
  • Pub. L. 87–834, § 18(a)(2)(A)
  • 76 Stat. 1052
  • Pub. L. 87–834
  • section 18(b) of Pub. L. 87–834
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cites case law
§ 2033
Property in which the decedent had an interest
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 381
Pub. L.Pub. L. 87–834, § 18(a)(2)(A)
Stat.76 Stat. 1052
Pub. L.Pub. L. 87–834
Cites 7 · showing 6Cited by 0 across 0 sources
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