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

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s2033>. Cite pinpoints as 26 U.S.C. § 2033(a)(1).

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.

## Regulations

- [Treas. Reg. § 20.2033-1](/26/reg/20.2033-1.md): Property in which the decedent had an interest. (interprets § 2033)

## Leading cases

- [Estate of Vardell v. Commissioner, 307 F.2d 688 (1st Cir. 1962)](https://www.courtlistener.com/opinion/258188/estate-of-lela-barry-vardell-deceased-first-national-bank-in-dallas-v/)
- [Estate of Whitt v. Commissioner, 751 F.2d 1548 (11th Cir. 1985)](https://www.courtlistener.com/opinion/446535/estate-of-elbert-b-whitt-loyd-whitt-v-commissioner-of-internal-revenue/)
- [Estate of Christ v. Commissioner, 54 T.C. 493 (1970)](https://www.courtlistener.com/opinion/4702940/estate-of-christ-v-commr/)

## Connections

Cites: none

Cited by: § 2056 Bequests, etc., to surviving spouse

Derived from: 1939 § 811(a), (b)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 381
- 1962-10-16: [Pub. L. 87-834](/26/act/87-834.md), 76 Stat. 1052