### Question
What is the definition of foreign estate?


### Answer
The definition of **foreign estate** is as follows in *26 U.S.C. § 7701*:

> an estate the income of which, from sources without the United States which is not effectively connected with the conduct of a trade or business within the United States, is not includible in gross income under subtitle A

#### Citation:
  - *26 U.S.C. § 7701*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 79-DEFINITIONS**

