Internal Revenue Code:Sec. 2103. Definition of gross estate

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Contents


Location in Internal Revenue Code


     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle B - Estate and Gift Taxes
       CHAPTER 11 - ESTATE TAX
        Subchapter B - Estates of Nonresidents Not Citizens

Statute

    Sec. 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.

Sources

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

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 2102, 2106, 2107 of this
    title.
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