26 U.S.C. § 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.
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Cited by 8
- 26 CFR § 1.303-2 — Requirements.
- 26 CFR § 20.2056A-8 — Special rules for joint property.
- 26 CFR § 20.2102-1 — Estates of nonresidents not citizens; credits against tax.
- 26 CFR § 20.2107-1 — Expatriation to avoid tax.
- 26 CFR § 26.2652-1 — Transferor defined; other definitions.
- 26 CFR § 26.2663-2 — Application of chapter 13 to transfers by nonresidents not citizens of the United States.
- 26 U.S.C. § 2106 — Taxable estate
- 26 U.S.C. § 2107 — Expatriation to avoid tax
Nearby sections (25 sections)
- 2046 · Disclaimers
- 2051 · Definition of taxable estate
- 2052 · Repealed. Pub. L. 94–455, title XX, § 2001(a)(4), Oct. 4, 1976,…
- 2053 · Expenses, indebtedness, and taxes
- 2054 · Losses
- 2055 · Transfers for public, charitable, and religious uses
- 2056 · Bequests, etc., to surviving spouse
- 2056A · Qualified domestic trust
- 2057 · Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(97)(A),…
- 2058 · State death taxes
- 2101 · Tax imposed
- 2102 · Credits against tax
- 2103 · Definition of gross estate
- 2104 · Property within the United States
- 2105 · Property without the United States
- 2106 · Taxable estate
- 2107 · Expatriation to avoid tax
- 2108 · Application of pre-1967 estate tax provisions
- 2201 · Combat zone-related deaths of members of the Armed Forces,…
- 2202 · Repealed. Pub. L. 94–455, title XIX, § 1902(a)(8), Oct. 4, 1976,…
- 2203 · Definition of executor
- 2204 · Discharge of fiduciary from personal liability
- 2205 · Reimbursement out of estate
- 2206 · Liability of life insurance beneficiaries
- 2207 · Liability of recipient of property over which decedent had power…