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.
26 U.S.C. § 2033
AMENDMENTS1962- Pub. L. 87-834 struck out provisions which excepted 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 sectionof this title.