26 USC § 2033 - Property in which the decedent had an interest

---
identifier: "/us/usc/t26/s2033"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 2033 - Property in which the decedent had an interest"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "2033"
section_name: "Property in which the decedent had an interest"
chapter_number: 11
chapter_name: "ESTATE TAX"
subchapter_number: "A"
subchapter_name: "Estates of Citizens or Residents"
part_number: "III"
part_name: "GROSS ESTATE"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 381; Pub. L. 87–834, § 18(a)(2)(A), Oct. 16, 1962, 76 Stat. 1052.)"
---


# § 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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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 381; Pub. L. 87–834, § 18(a)(2)(A), Oct. 16, 1962, 76 Stat. 1052.)

## Editorial Notes

### Amendments

1962— struck out provisions which excepted real property situated outside of the United States.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1962 Amendment

Amendment by  applicable to estates of decedents dying after , except as otherwise provided, see , set out as a note under .