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US Code · Through Public Law 119-103 (09/02/2026)

26 U.S.C. § 2033: Property in which the decedent had an interest

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Where this section sits in the code
  1. Title 26—INTERNAL REVENUE CODE
  2. CHAPTER 11—ESTATE TAX

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.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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