Title 26, Internal Revenue CodeRelease 119-102
§2033 Property in Which the Decedent Had an Interest
Title 26 › Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter A — Estates of Citizens or Residents › PART III — GROSS ESTATE › § 2033
Summary
Count as part of the total estate value any property that the person who died owned or had an interest in when they died.
Full Legal Text
Title 26, §2033
Internal Revenue Code, Source: USLM XML via OLRC
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.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1962—Pub. L. 87–834 struck out provisions which excepted real property situated outside of the United States.
Statutory Notes and Related Subsidiaries
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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 2033
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102