§ 20.2033-1 Property in which the decedent had an interest.
Amended 1962
- 1962 Pub. L. 87-834 Pub. L. 87–834 struck out provisions which excepted real property situated outside of the United States.
Cases: Estate of Vardell v. Commissioner, 307 F.2d 688 (1st Cir. 1962); Estate of Whitt v. Commissioner, 751 F.2d 1548 (11th Cir. 1985); Estate of Christ v. Commissioner, 54 T.C. 493 (1970)
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.