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Map Members Committees Legislation Money Nominations Watch Schedule Daily Record Special Rules Subpoenas House Ethics Foreign Influence Agencies Regulations Office Spending US Code

26 U.S.C. § 2103. — Definition of gross estate · Congress.wiki

U.S. Code/Title 26/§ 2103

Title 26

26

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26 U.S.C. § 2103.Chapter 11

§ 2103

Definition of gross estate

Title 26

1 min read

Subchapter: Estates of Nonresidents Not Citizens

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Back to Chapter 11 Previous: § 2102 Next: § 2104

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.

Release: pl-119-83 (2026-04-13)