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.
Aug. 16, 1954, ch. 73668A Stat. 381Pub. L. 87–834, § 18(a)(2)(A)76 Stat. 1052(, ; , , .)
Editorial Notes
Amendments
Pub. L. 87–8341962— struck out provisions which excepted real property situated outside of the United States.
Statutory Notes and Related Subsidiaries
Effective Date of 1962 Amendment
Pub. L. 87–834section 18(b) of Pub. L. 87–834section 2031 of this titleAmendment by applicable to estates of decedents dying after , except as otherwise provided, see , set out as a note under .