26 U.S.C. § 2033
Section 2033 · Property in which the decedent had an interest
Amended 2 times on record
Applied in 117 court decisions — leading case United States v. Land (1962)
Most recently applied in Connelly v. United States (June 2024)
Cases citing this section usually also cite 26 U.S.C. § 2041 · 26 U.S.C. § 2036 · 26 U.S.C. § 2031
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Amendments
1962—Pub. L. 87–834 struck out provisions which excepted real property situated outside of the United States.
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.