United States Code (Last Updated: May 24, 2014) |
Title 26. INTERNAL REVENUE CODE |
SubTitle B. Estate and Gift Taxes |
Chapter 11. ESTATE TAX |
SubChapter A. Estates of Citizens or Residents |
Part III. GROSS ESTATE |
§ 2033. Property in which the decedent had an interest
Latest version.
-
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.)
Amendments
1962—Pub. L. 87–834 struck out provisions which excepted real property situated outside of the United States.
Effective Date Of Amendment
Amendment by Pub. L. 87–834 applicable to estates of decedents dying after