Title 26, Internal Revenue CodeRelease 119-102
§2103 Definition of Gross Estate
Title 26 › Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter B — Estates of Nonresidents Not Citizens › § 2103
Summary
For the tax under section 2101, only a nonresident, noncitizen's property located in the United States at death is counted.
Full Legal Text
Title 26, §2103
Internal Revenue Code, Source: USLM XML via OLRC
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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 2103
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102