{"data":{"id":"us/26-u.s.c.-2033","jurisdiction":"us","citation":"26 U.S.C. § 2033","heading":"Property in which the decedent had an interest","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 11—ESTATE TAX"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"038831ccd1a7dffa4d9ef36858e4673e658ab25d7962ab5b2ae1d52e4cb55073","source_id":"us","stale":false,"prev":"us/26-u.s.c.-2032a","next":"us/26-u.s.c.-2033a"},"notice":"GroundRules: Original legal text. Not legal advice."}