26 U.S.C. § 2033
§ 2033. Property in which the decedent had an interest
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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.