Statutory Text
26 U.S.C. § 2103 — Definition of gross estate
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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Root-LD v1.0 · boisestandard.org
Federation ID
BS-USC26-SEC-AC2FF8
Entity Class
STATUTE / FEDERAL-CODE-SECTION
Domain Signature
boisestandard.org
Citation
26 U.S.C. § 2103
Jurisdiction
Federal — United States
Status
✓ ACTIVE
Source
PRIMARY-SOURCE
Source Verified
✓ TRUE
Content Hash
bcb7bad561d576c5...
Semantic Edges
Pending — corpus passes queued
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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Ch. 11 — ESTATE TAX
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26 U.S.C. — public domain
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