(31) Foreign estate or trust (A) Foreign estate The term “foreign estate” means 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. (B) Foreign trust The term “foreign trust” means any trust other than a trust described in subparagraph (E) of paragraph (30).
26 USC § 7701(a)(31)
None identified. Default scope is assumed to be the entire title.