26 U.S.C. § 2103
Section 2103 · Definition of gross estate
Amended 1 time on record
Applied in 12 court decisions — leading case Ex parte Edelstein (1929)
Most recently applied in 54 Fed. Cl. 590 - Estate of Jack v. United States (November 2002)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
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.