26 U.S.C. § 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.
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Cited by 11
- 26 CFR § 20.2031-1 — Definition of gross estate; valuation of property.
- 26 CFR § 20.2032-1 — Alternate valuation.
- 26 CFR § 20.2033-1 — Property in which the decedent had an interest.
- 26 CFR § 20.2036-1 — Transfers with retained life estate.
- 26 CFR § 20.2037-1 — Transfers taking effect at death.
- 26 CFR § 20.2041-1 — Powers of appointment; in general.
- 26 CFR § 20.2041-3 — Powers of appointment created after October 21, 1942.
- 26 CFR § 20.2053-6 — Deduction for taxes.
- 26 CFR § 25.2518-2 — Requirements for a qualified disclaimer.
- 26 CFR § 25.2702-6 — Reduction in taxable gifts.
- 26 U.S.C. § 2056 — Bequests, etc., to surviving spouse
Nearby sections (25 sections)
- 2001 · Imposition and rate of tax
- 2002 · Liability for payment
- 2010 · Unified credit against estate tax
- 2011 · Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(A)(i),…
- 2012 · Credit for gift tax
- 2013 · Credit for tax on prior transfers
- 2014 · Credit for foreign death taxes
- 2015 · Credit for death taxes on remainders
- 2016 · Recovery of taxes claimed as credit
- 2031 · Definition of gross estate
- 2032 · Alternate valuation
- 2032A · Valuation of certain farm, etc., real property
- 2033 · Property in which the decedent had an interest
- 2033A · Renumbered § 2057
- 2034 · Dower or curtesy interests
- 2035 · Adjustments for certain gifts made within 3 years of decedent’s…
- 2036 · Transfers with retained life estate
- 2037 · Transfers taking effect at death
- 2038 · Revocable transfers
- 2039 · Annuities
- 2040 · Joint interests
- 2041 · Powers of appointment
- 2042 · Proceeds of life insurance
- 2043 · Transfers for insufficient consideration
- 2044 · Certain property for which marital deduction was previously…