26 USC 2103: Definition of gross estate
Text contains those laws in effect on June 30, 2024
From Title 26-INTERNAL REVENUE CODESubtitle B-Estate and Gift TaxesCHAPTER 11-ESTATE TAXSubchapter B-Estates of Nonresidents Not Citizens
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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.