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2017 US Code
Title 26 - Internal Revenue Code
Subtitle B - Estate and Gift Taxes
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
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| 26 U.S.C. § 2033 (2017) |
| §2033. Property in which the decedent had an interest |
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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. |
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(Aug. 16, 1954, ch. 736, 68A Stat. 381; Pub. L. 87–834, §18(a)(2)(A), Oct. 16, 1962, 76 Stat. 1052.) |
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AMENDMENTS
1962—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. |
| United States Code, 2012 Edition, Supplement 5, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle B - Estate and Gift Taxes 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 |
| section 2033 |
| 2017 |
| January 12, 2018 |
| No |
| standard |
| 76 Stat. 1052 |
| Public Law 87-834 |
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