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Federal law — U.S. Code and appendices · legal_authorities
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: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 2033
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Source file: Laws/federal/codes/united-states-code/title-26/section-2033-property-in-which-the-decedent-had-an-interest--99d9810092.md
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Source location: Title 26, Chapter 11, § 2033; chapter-011-estate-tax.md
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General** The value of the gross estate of the decedent shall be determined by including to the extent provided for in this part, the value at the time of his death of all property, real or personal, tangible or intangible, wherever situated. **(b) Valuation of unlisted stock and securities** In the case of stock and securities of a corporation the value of which, by reason of their not being listed on an exchange and by reason of the absence of sales thereof, cannot be determined with reference to bid and asked prices or with reference to sales prices, the value thereof shall be determined by taking into consideration, in addition to all other factors, the value of stock or securities of corporations engaged in the same or a similar line of business which are listed on an exchange. **(c) Estate tax with respect to land subject to a qualified conservation easement** (1) **In general** — If the executor makes the election described in paragraph (6), then, except as otherwise provided in this subsection, there shall be excluded from the gross estate the lesser of— (A) the applicable percentage of the value of land subject to a qualified conservation easement, reduced by the amount of any deduction under section 2055(f) with respect to such land, or (B) $500,000. (2) **Applicable percentage** — For purposes of paragraph (1), the term “applicable percentage” means 40 percent reduced (but not below zero) by 2 percentage points for each percentage point (or fraction thereof) by which the value of the qualified conservation easement is less than 30 percent of the value of the land (determined without regard to the value of such easement and reduced by the value of any retained development right (as defined in paragraph (5))). The values taken into account under
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 2031
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Federal law — U.S. Code and appendices · legal_authorities
Page 2588 TITLE 26—INTERNAL REVENUE CODE § 2033 § 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 inter- est therein of the decedent at the time of his death. (Aug. 16, 1954, ch. 736, 68A Stat. 381; Pub. L. 87–834, § 18(a)(2)(A), Oct. 16, 1962, 76 Stat. 1052.) Editorial Notes AMENDMENTS 1962—Pub. L. 87–834 struck out provisions which ex- cepted 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. [§ 2033A. Renumbered § 2057] § 2034. Dower or curtesy interests The value of the gross estate shall include the value of all property to the extent of any inter- est therein of the surviving spouse, existing at the time of the decedent’s death as dower or cur- tesy, or by virtue of a statute creating an estate in lieu of dower or curtesy. (Aug. 16, 1954, ch. 736, 68A Stat. 381; Pub. L. 87–834, § 18(a)(2)(B), Oct. 16, 1962, 76 Stat. 1052.) Editorial Notes AMENDMENTS 1962—Pub. L. 87–834 struck out provisions which ex- cepted 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. § 2035. Adjustments for certain gifts made within 3 years of decedent’s death (a) Inclusion of certain property in gross es
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 2033
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