26 U.S.C. § 2033 — Property in which the decedent had an interest
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 29 words · no verdicts yet
Property in which the decedent had an interest. The value of the gross estate must include the value of all property to the extent of the interest therein of the decedent at the time of his death. The detailed rules in this section follow.
The value of the gross estate must include the value of all property to the extent of the interest therein of the decedent at the time of his death.
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.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 381; Pub. L. 87–834, § 18(a)(2)(A), Oct. 16, 1962, 76 Stat. 1052.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1962Amended · Pub. L. 87-834 · 76 Stat. 1052
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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