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Current as of January 01, 2024 | Updated by Findlaw Staff
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.
Cite this article: FindLaw.com - 26 U.S.C. § 2033 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 2033. Property in which the decedent had an interest - last updated January 01, 2024 | https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-2033/
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