
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC2103]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                    Subtitle B--Estate and Gift Taxes
 
                         CHAPTER 11--ESTATE TAX
 
           Subchapter B--Estates of Nonresidents Not Citizens
 
Sec. 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.

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

                  Section Referred to in Other Sections

    This section is referred to in sections 2102, 2106, 2107 of this 
title.
