US Code · Through Public Law 119-103 (09/02/2026) · Newer source version available

26 U.S.C. § 2103: Definition of gross estate

Where this section sits in the code

Title 26—INTERNAL REVENUE CODE
CHAPTER 11—ESTATE TAX

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.

Collected 2026-09-10T05:58:25Z. Source file · JSON

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