26-U.S.C.-2033

§2033 – Property In Which The Decedent Had An Interest

Pathway

Title 26 > Subtitle B > Chapter 11 > Subchapter A > Part III > Section 2033

Details

• Reference: Section 2033
• Legend: §2033 – Property In Which The Decedent Had An Interest
• USCode Year: 2013

Provision Content

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.)

Amendments

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

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.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-2032 in the Legal Encyclopedia: Estate Tax

In this entry about 26-U.S.C.-2032, find legal reference material, bibliographies and premiere content related to estate tax in the American Encyclopedia of Law, presenting a comprehensive view of the United States estate tax-specific issues, written by authorities in the field.

Topic Map

• Browse the Topic Map in relation with Title 26 (Internal Revenue Code) guided by subject interests.