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2020 US Code
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
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26 U.S.C. § 2103 (2020) |
ยง2103. 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.) |
United States Code, 2018 Edition, Supplement 2, Title 26 - INTERNAL REVENUE CODE |
Bills and Statutes |
United States Code |
Y 1.2/5: |
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 |
section 2103 |
2020 |
January 13, 2021 |
No |
standard |
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