United States Code · Section

§ 2033 — Property In Which The Decedent Had An Interest

26 U.S.C. § 2033

View:
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.
26 U.S.C. § 2032 26 U.S.C. § 2034

Implementing Regulations

No implementing regulations found.