{"identifier":"/us/usc/t26/s2033","title":26,"num":"\u00a7\u202f2033.","heading":"Property in which the decedent had an interest","text":"\u00a7\u202f2033.\nProperty in which the decedent had an interest\nThe 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.","url":"https://projectusc.org/usc/t26/s2033.html","content":[{"t":"sec","id":"/us/usc/t26/s2033","children":[{"t":"num","text":"\u00a7\u202f2033."},{"t":"heading","text":"Property in which the decedent had an interest"},{"t":"content","text":"\n","children":[{"t":"p","text":"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.","tail":"\n"}]},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}