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26 U.S.C. § 2033

Title 26 Chapter 11 Current through PL 116-220 ~1 min read Last updated: March 30, 2026 View on OLRC →
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§ 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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