---
kind: "section"
citation: "26 U.S.C. § 2103"
title: "26"
title_heading: "Internal Revenue Code"
number: "2103"
heading: "Definition of gross estate"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/2103"
units:
  - "Subtitle B — Estate and Gift Taxes"
  - "Chapter 11 — Estate Tax"
  - "Subchapter B — Estates of Nonresidents Not Citizens"
---

# §2103. Definition of gross estate


For the purpose of the tax imposed by [section 2101](/usc/26/2101.md), 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](/usc/26/2031.md)) which at the time of his death is situated in the United States.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 397.)