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Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 11— ESTATE TAX · Subchapter B— Estates of Nonresidents Not Citizens · § 2103

§ 2103. Definition of gross estate

62 words·~1 min read·/usc/title-26/section-2103

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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.)
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  • Aug. 16, 1954, ch. 736
  • 68A Stat. 397
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§ 2103
Definition of gross estate
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 397
Cites 2Cited by 0 across 0 sources
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