§ 2033. Property in which the decedent had an interest

§ 2033. Property in which the decedent had an interest

26 U.S.C. § 2033 (N/A)

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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.

(Aug. 16, 1954, ch. 736, 68A Stat. 381; Pub. L. 87–834, § 18(a)(2)(A), Oct. 16, 1962, 76 Stat. 1052.)

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[§ 2033A. Renumbered § 2057]