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26 U.S.C. 2103: Definition of gross estateText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 11-ESTATE TAX
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§2103. Definition of gross estate

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 .)