Section 2033: Property in which the decedent had an interest
Internal Revenue Code
§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,
Statutory Notes and Related Subsidiaries
Effective Date of 1962 Amendment