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


### Answer
The definition of **gross estate** is as follows in *26 CFR § 1.303-2*:

> the gross estate as computed in accordance with section 2031 (or, in the case of the estate of a decedent nonresident not a citizen of the United States, in accordance with section 2103). 

#### Citation:
  - *26 CFR § 1.303-2*
