Current through Pub. L. 119-100Open in workspace

§ 2103 Definition of gross estate

For the purpose of the tax imposed by section , 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 ) which at the time of his death is situated in the United States.

(Aug. 16, 1954, ch. 736, 68A Stat. 397.)

Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 2103

Source: decipher.legal/usc/26/2103 · Internal Revenue Code, current through Pub. L. 119-100 (OLRC XML of 2026-04-17)