1994 US Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 11 - ESTATE TAX
Subchapter A - Estates of Citizens or Residents
PART III - GROSS ESTATE
Sec. 2033 - Property in which the decedent had an interest
View MetadataPublication Title | United States Code, 1994 Edition, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE CHAPTER 11 - ESTATE TAX Subchapter A - Estates of Citizens or Residents PART III - GROSS ESTATE Sec. 2033 - Property in which the decedent had an interest |
Contains | section 2033 |
Date | 1994 |
Laws in Effect as of Date | January 4, 1995 |
Positive Law | No |
Disposition | standard |
Source Credit | Aug. 16, 1954, ch. 736, 68A Stat. 381; Oct. 16, 1962, Pub. L. 87-834, §18(a)(2)(A), 76 Stat. 1052. |
Statutes at Large Reference | 76 Stat. 1052 |
Public Law References | Public Law 87-834 |
§2033. Property in which the decedent had an interest
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; Oct. 16, 1962, Pub. L. 87–834, §18(a)(2)(A), 76 Stat. 1052.)
Amendments1962—Pub. L. 87–834 struck out provisions which excepted real property situated outside of the United States.
Effective Date of 1962 AmendmentAmendment 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.
Section Referred to in Other SectionsThis section is referred to in title 43 section 1620.
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