26 U.S.C. § 2103 — Definition of gross estate
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 54 words · no verdicts yet
This section addresses Definition of gross estate. It sets out the rules, duties, permissions, definitions, or limits stated in the section.
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.
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.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 397.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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