Fabio
76b8ec33a7
Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 -> 59,740; repo total 105,704 records. Deterministic (byte-identical rerun, verified on Title 42's 8,356 sections); make check green. make legal-us-code default now covers every title. Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
46 lines
1.7 KiB
Markdown
46 lines
1.7 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 2033"
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description: "Property in which the decedent had an interest"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "11"
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chapter_name: "ESTATE TAX"
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section: "2033"
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citation: "26 U.S.C. § 2033"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s2033"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "358b3ed7b5038c00e912c1d50c6245f59fc8d1ade54f46e7a4f07c2705ced5ec"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "fb52983211de048bb94a1d5c8582ef5106573418e9fb818ed09767e0f158b78b"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 2033 - Property in which the decedent had an interest
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## Text
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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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(Aug. 16, 1954, ch. 736, 68A Stat. 381; Pub. L. 87–834, § 18(a)(2)(A), Oct. 16, 1962, 76 Stat. 1052.)
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## Notes
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Editorial Notes
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Amendments1962—Pub. L. 87–834 struck out provisions which excepted real property situated outside of the United States.
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Statutory Notes and Related Subsidiaries
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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.
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