26 USC § 2103 - Definition of gross estate

---
identifier: "/us/usc/t26/s2103"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 2103 - Definition of gross estate"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "2103"
section_name: "Definition of gross estate"
chapter_number: 11
chapter_name: "ESTATE TAX"
subchapter_number: "B"
subchapter_name: "Estates of Nonresidents Not Citizens"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 397.)"
---


# § 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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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 397.)