26-U.S.C.-2103

§2103 – Definition of Gross Estate

Pathway

Title 26 > Subtitle B > Chapter 11 > Subchapter B > Section 2103

Details

• Reference: Section 2103
• Legend: §2103 – Definition of Gross Estate
• USCode Year: 2013

Provision Content

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.)

U.S. Encyclopedia of Law Coverage

26-U.S.C.-2058 in the Legal Encyclopedia: Estate Tax

In this entry about 26-U.S.C.-2058, find legal reference material, bibliographies and premiere content related to estate tax in the American Encyclopedia of Law, presenting a comprehensive view of the United States estate tax-specific issues, written by authorities in the field.

Topic Map

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