Current through Pub. L. 119-100Open in workspace

§ 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.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 2033

Source: decipher.legal/usc/26/2033 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)