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► 26 U.S.C. § 2033 26 u.s.c. · estate tax · title 26
26 U.S.C. § 2033
Property in which the decedent had an interest
Title 26 USC
● ACTIVE
Ch. 11
Jurisdiction Federal — United States
Chapter ESTATE TAX
Primary Source uscode.house.gov ↗
Federation ID OM-USC26-SEC-F16431
► STATUTORY TEXT primary source · verbatim · uscode.house.gov

U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition 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 Sec. 2033 - Property in which the decedent had an interest From the U.S. Government Publishing Office, www.gpo.gov

§2033. Property in which the decedent had an interest

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.)

Editorial Notes

Amendments 1962—Pub. L. 87–834 struck out provisions which excepted real property situated outside of the United States.

Statutory Notes and Related Subsidiaries

Effective Date of 1962 Amendment Amendment by Pub. L. 87–834 applicable to estates of decedents dying after Oct. 16, 1962, except as otherwise provided, see section 18(b) of Pub. L. 87–834, set out as a note under section 2031 of this title.

Source: uscode.house.gov — public domain Official Source ↗
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The statutory text of 26 U.S.C. § 2033 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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Chapter 11 — ESTATE TAX
26 U.S.C. § 200126 U.S.C. § 200226 U.S.C. § 201026 U.S.C. § 201126 U.S.C. § 201226 U.S.C. § 201326 U.S.C. § 201426 U.S.C. § 201526 U.S.C. § 201626 U.S.C. § 203126 U.S.C. § 203226 U.S.C. § 2032A26 U.S.C. § 203326 U.S.C. § 2033A26 U.S.C. § 203426 U.S.C. § 203526 U.S.C. § 203626 U.S.C. § 203726 U.S.C. § 203826 U.S.C. § 203926 U.S.C. § 204026 U.S.C. § 204126 U.S.C. § 204226 U.S.C. § 2043
26 U.S.C. — public domain ← All Legislation
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26 U.S.C.
Citation
26 U.S.C. § 2033
Status
● ACTIVE
Chapter
11 — ESTATE TAX
Title
Internal Revenue Code
Jurisdiction
Federal
Federation ID
OM-USC26-SEC-F16431
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Internal Revenue Code — 26 U.S.C. § 2033