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§2103 — Definition of gross estate

8 cases·8 cited

Statute Text — 26 U.S.C. §2103

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.

Treasury Regulations

  • Treas. Reg. §Treas. Reg. §20.2103-1 Estates of nonresidents not citizens; “entire gross estate”

8 Citing Cases

Estate of Noordin M. Charania, Deceased, Farhana Charania, Mehran Charania and Roshankhanu Dhanani, Administrators, Petitioners 133 T.C. No. 7 · 2009

Section 2103'specifies that the gross estate of a nonresident alien "shall be that part of his gross estate (determined as provided in section 2031) which at the time of his death is - 9 - situated in the United States ." Thus, the gross estate of a nonresident alien comprises "all property, real or personal, tangible .or intangible", to(cid:127)t

Estate of Charania v. Commissioner 133 T.C. 122 · 2009

Section 2103 specifies that the gross estate of a nonresident alien “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.” Thus, the gross estate of a nonresident alien comprises “all property, real or personal, tangible or intangible”, to the extent provide

Estate of Hon Hing Fung, Deceased; Bernard Fung, Executor, Petitioners 117 T.C. No. 21 · 2001

Section 2103 then specifies that the gross estate of a nonresident alien “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.” Hence, the gross estate of a nonresident alien comprises “all property, real or personal, tangible or intangible”, to the extent p

Estate of Hon Hing Fung v. Commissioner 117 T.C. 247 · 2001

Section 2103 then specifies that the gross estate of a nonresident alien “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.” Hence, the gross estate of a nonresident alien comprises “all property, real or personal, tangible or intangible”, to the extent p

Estate of Arnaud v. Commissioner 90 T.C. 649 · 1988
Estate of Ogarrio v. Commissioner 40 T.C. 242 · 1963
Dotson v. Griesa 398 F.3d 156 · Cir.
Dotson v. Griesa 398 F.3d 156 · Cir.