The gross estate includes all property subject to federal estate taxes at a person's death.

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The gross estate includes all property, both real and personal, tangible and intangible, that is subject to federal estate taxes at a person's death. This includes property that the person owned or had an interest in at the time of their death. Some examples include real estate, investments, bank accounts, life insurance policies, and business interests.

The Gross Estate Includes All Property Subject to Federal Estate