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Gross Estate
Answer:
The gross estate includes all property in which the decedent had a interest including real property located outside of the US. It also includes Assets at their fair market value at the date of death.
It includes transfers in contemplation of death, transfers with life interest retained, transfers that are not irrevokable. Annuities, property subject to general powers of appointment. Life insurance payable to executor or estate.
It includes transfers in contemplation of death, transfers with life interest retained, transfers that are not irrevokable. Annuities, property subject to general powers of appointment. Life insurance payable to executor or estate.
