Statute · United States Code
26 U.S.C. § 2033 — Property in which the decedent had an interest
26 U.S.C. § 2033
- Type
- Statute
- Source
- United States Code
- Jurisdiction
- Federal
- Date
- 2025-01-06
- Topic
- estate-planning
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.
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.