...that the value of the gross estate is to be determined by including the value at the time of death of all property to the extent of the interest therein of the decedent at the time of death which after his death is subject to the payment of the charges against his estate and the expenses...

...§ 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 interest therein of the decedent at the time of his death. (Aug. 16. 1954. ch. 736, 68A Stat. 381; Oct. 16. 1962, Pub. L. 87-834, i 18(a)(2)(A), 76...

...§ 2033. Property in which the decedent had an interest. The value of the groee estate shall include the value of all property to the extent of the Interest therein of the decedent at the time of his death. (As amended Oct. 18. 1962, Pub. L. 87-834. i 18(a) '2 »i A), 76Stat. 1052.) 1983 — Pub....

...of a decedent who was a citizen or resident of the United States at the time of his death. (2) Cross estate. The first step in determining the tax is to...the interest therein of the decedent at the time of his death. (Рог certain exceptions in the case of real property situated outside the United States,...

...the estate of a decedent who was a citizen or resident of the United States at the time of his death. (2) Gross estate. The first step in determining the...the gross estate includes the value of all property (except real property situated outside of the United States) to the extent of the interest therein...

...the United States at the time of his death. (2) Gross estate. The first step In determining the taz is to ascertain the total value of the decedent's...gross estate includes the value of all property to the eztent of the interest therein of the decedent at the time of his death. (For certain exceptions in...

...SEC. 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 Interest therein of the decedent at the time of his death. [Sec. 2033 as amended by sec. 18, Revenue Act 1962 (76 Stat. 1052) ] [Т.О. 6684, 28 FJB....

...transferred by them to the revocable trust as their community property. Under section 2033 of the Code the value of the gross estate includes the value of...the interest therein of the decedent at the time of his death. Section 2036 (a) (1) of the Code provides that the value of the gross estate shall include...

...PROPERTY ijf WHICH THE DECEDENT HAD AN INTEREST. — The value of the gross (•state xhall include the value of all property to the extent of the interest therein of the decedent at the time of his death. 'Prepared pursuant to Rev. Proc. 07-6, CB 1967-1, 576. SITUATION 2 Facts: "John Jones" purchased...

...the decedent's lifetime are deductible but taxes upon income received after death are not deductible. The value of the gross estate includes the value of...the interest therein of the decedent at the time of his death and encompasses any valid claims against others, but in the circumstances of the present...