Notice: The uscode.house.gov website is currently operating in a temporary format. While the United States Code remains available from its authoritative source, some website features and functionality are temporarily unavailable.
The United States Code Online is current through Public Law 119-120 (October 7, 2026).
Search & Browse Currency and Updating Classification Tables Popular Name Tool Positive Law Codification Editorial Reclassification Downloads
26 U.S.C. 2033: Property in which the decedent had an interestText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 11-ESTATE TAX
Jump To: Source CreditEditorial NotesAmendmentsStatutory Notes and Related SubsidiariesEffective Date of Amendment

§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 , 68A Stat. 381 ; Pub. L. 87–834, § 18(a)(2)(A) , Oct. 16, 1962 , 76 Stat. 1052 .)

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 Amendment

Amendment 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.