# 26 U.S.C. § 2103: Definition of gross estate

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s2103>. Cite pinpoints as 26 U.S.C. § 2103(a)(1).

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.

## Regulations

- [Treas. Reg. § 20.2103-1](/26/reg/20.2103-1.md): Estates of nonresidents not citizens; “entire gross estate”. (interprets § 2103)

## Connections

Cites: § 2031 Definition of gross estate; § 2101 Tax imposed

Cited by: § 2106 Taxable estate; § 2107 Expatriation to avoid tax

Derived from: 1939 § 861

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 397