### Question
How is the term gross estate defined?


### Answer
The term **gross estate** is defined in *26 CFR § 1.303-2* as the following:

> 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*
