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2012 US Code
Title 26 - Internal Revenue Code
Subtitle B - Estate and Gift Taxes (§§ 2001 - 2801)
Chapter 11 - ESTATE TAX (§§ 2001 - 2210)
Subchapter B - Estates of Nonresidents Not Citizens (§§ 2101 - 2108)
Section 2103 - Definition of gross estate
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Metadata
| Publication Title | United States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE |
| Category | Bills and Statutes |
| Collection | United States Code |
| SuDoc Class Number | Y 1.2/5: |
| Contained Within | 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 |
| Contains | section 2103 |
| Date | 2012 |
| Laws in Effect as of Date | January 15, 2013 |
| Positive Law | No |
| Disposition | standard |
| Source Credit | Aug. 16, 1954, ch. 736, 68A Stat. 397. |
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Estates of Nonresidents Not Citizens - 26 U.S.C. § 2103 (2012)
§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.)
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