Internal Revenue Code · 26 U.S.C.
§ 2103. Definition of gross estate
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 2103
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 62 words · about 1 min to read
- Cross-references
- cites 2; cited by 2 Code sections and 5 other regulations
- Regulations
- 1 issued under this section
For the purpose of the tax imposed by section 2101, the value of the gross estate of every decedent nonresident not a citizen of the United States shall be that part of his gross estate (determined as provided in section 2031) which at the time of his death is situated in the United States.
(Aug. 16, 1954, ch. 736, 68A Stat. 397.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 2103
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 2 other sections
Cited by 2 Code sections
Cited in 5 regulations not issued under it
Where it sits in the Code
- Subtitle B Estate and Gift Taxes
- Chapter 11 ESTATE TAX
- Subchapter B Estates of Nonresidents Not Citizens