---
kind: "section"
citation: "26 U.S.C. § 2033"
title: "26"
title_heading: "Internal Revenue Code"
number: "2033"
heading: "Property in which the decedent had an interest"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/2033"
units:
  - "Subtitle B — Estate and Gift Taxes"
  - "Chapter 11 — Estate Tax"
  - "Subchapter A — Estates of Citizens or Residents"
  - "Part III — Gross Estate"
---

# §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.


## Source credit

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

## Notes

### Editorial Notes

### Amendments

1962—Pub. L. 87–834 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 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.