Tax Research > Internal Revenue Code > Subchapter A: Estates of Citizens or Residents

Title 26 Internal Revenue Code
Subtitle B: Estate and Gift Taxes
Chapter 11 : Estate Tax
Subchapter A: Estates of Citizens or Residents

SEC. 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.