26 U.S.C. § 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.
Notes of Decisions
Cited in 11
cases, 1929–1985 · leading case: Sun-Herald Corporation v. Duggan
Sun-Herald Corporation v. Duggan (1934)
“The question raised by this appeal is whether, within the meaning of section 103 (14) of the Revenue Act of 1928 (26 USCA § 2103 (14), the plaintiff Sun-Ilerald Corporation was “organized for the exclusive purpose of holding title to property” and on that ground exempt from…”
Ex Parte Edelstein (1929)
“The Revenue Act of 1928 (26 USCA § 2103) further illustrates how numerous and important factors unincorporated associations have become in the life of our times.”
Produce Exchange Stock Clearing Ass'n v. Helvering (1934)
“812 , 813, 26 US CA § 2103 (7) ], granting exemption to “Business leagues, chambers of commerce, real estate boards, or boards of trade, not organized for profit and no part of the net earnings of which inures to the benefit of any private shareholder or individual.”
Jockey Club v. Helvering (1935)
“We do not think that the petitioner was a “scientific” corporation within section 231 *598 (6) of the Act of 1926, 26 USCA § 982 (6), and section 103 (6) of the Act of 1928, 26 USCA § 2103 (6), though in a loose sense it might be possible to find a scientific aspect to some of…”
Louisville Credit Men's Adjustment Bureau v. United States (1934)
“” 26 USCA § 2103 (7). Admittedly, plaintiff is neither a chamber of commerce, a real estate board, nor a board of trade, as these organizations are commonly understood and as these terms are used in the acts; but it is earnestly insisted that it is a “business league not…”
MacLaughlin v. Philadelphia Contributionship for Ins. (1934)
“The Act of 1926, which is involved here,'and the Acts of 1928, § 103 (11), 26 US CA § 2103 (11), and 1932, § 103 (11) (26 USCA § 3103 (11), exempted from taxation those mutual companies, “the income of which is used or hold for the purpose of paying losses or expenses.”
Baltimore Equitable Soc. v. United States (1933)
“791 , 812 (26 USCA § 2103 (11). The same provision was contained -in section 231 of the Revenue Act of 1926, 44 Stat.”
Retailers Credit Asso. v. Commissioner (1936)
“(2d) 142, said: * * * The numerous subdivisions of section 103 of the Revenue Act of 1928 (26 USCA § 2103), and the corresponding provisions in the earlier acts, specify organizations which, in the great majority of instances, are evidently granted exemption because of the…”
Medical Diagnostic Asso. v. Commissioner (1940)
“In affirming the Board’s decision the United States Circuit Court of Appeals said: Were the construction of the statutory provision in question a matter res integra, we should find little difficulty in holding that a corporation formed for the purpose of affording clearing house…”
In re the Estate of Unpingco (1985)
“26 USC § 2103 . Since the United Nations Trusteeship Agreement has not been terminated, an interim status for the persons coming within the provisions of Article III of the Covenant has been established in Section 8 of the Schedule on Transitional Matters in the Constitution of…”
Medical Diagnostic Ass'n v. Commissioner (1940)
“In affirming the Board’s decision the United States Circuit Court of Appeals said: Were the construction of the statutory provision in question a matter res integra, we should find little difficulty in holding that a corporation formed for the purpose of affording clearing house…”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.