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26 U.S.C. § 2033. - Property in which the decedent had an interest · Congress.wiki

U.S. Code/Title 26/§ 2033

Title 26

26

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26 U.S.C. § 2033.Chapter 11

§ 2033

Property in which the decedent had an interest

Title 26

1 min read

Subchapter: Estates of Citizens or Residents

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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.

Release: pl-119-73not60 (2026-01-23)