Home/U.S. Code/Title 26/Ch. 11/§ 2103
FEDERAL · 26 U.S.C. · Chapter 11

Definition of gross estate

Current through Pub. L. 119-102
Title 26 — Internal Revenue Code·Ch. 11 — ESTATE TAX·Subch. B
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.

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Source Credit

History

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