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26 U.S.C. § 2103
26 u.s.c. · estate tax · title 26
26 U.S.C. § 2103
Definition of gross estate
Title 26 USC
● ACTIVE
Ch. 11
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STATUTORY TEXT
primary source · verbatim · uscode.house.gov
U.S.C. Title 26 - INTERNAL REVENUE CODE 26 U.S.C. United States Code, 2023 Edition Title 26 - INTERNAL REVENUE CODE Subtitle B - Estate and Gift Taxes CHAPTER 11 - ESTATE TAX Subchapter B - Estates of Nonresidents Not Citizens Sec. 2103 - Definition of gross estate From the U.S. Government Publishing Office, www.gpo.gov
§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.)
Source: uscode.house.gov — public domain
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The statutory text of 26 U.S.C. § 2103 is reproduced from the official United States Code as published by the Office of the Law Revision Counsel of the U.S. House of Representatives (uscode.house.gov).
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title 26 · internal revenue code
Chapter 11 — ESTATE TAX
26 U.S.C. § 200126 U.S.C. § 200226 U.S.C. § 201026 U.S.C. § 201126 U.S.C. § 201226 U.S.C. § 201326 U.S.C. § 201426 U.S.C. § 201526 U.S.C. § 201626 U.S.C. § 203126 U.S.C. § 203226 U.S.C. § 2032A26 U.S.C. § 203326 U.S.C. § 2033A26 U.S.C. § 203426 U.S.C. § 203526 U.S.C. § 203626 U.S.C. § 203726 U.S.C. § 203826 U.S.C. § 203926 U.S.C. § 204026 U.S.C. § 204126 U.S.C. § 204226 U.S.C. § 2043
26 U.S.C. — public domain
← All Legislation
26 U.S.C.
Citation
26 U.S.C. § 2103
Status
● ACTIVE
Chapter
11 — ESTATE TAX
Title
Internal Revenue Code
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Federal
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