US Code - Subchapter B: Estates of nonresidents not citizens

Search US Code - Subchapter B: Estates of nonresidents not citizens

• Section 2101 Tax imposed
• Section 2102 Credits against tax
• Section 2103 Definition of gross estate
• Section 2104 Property within the United States
• Section 2105 Property without the United States
• Section 2106 Taxable estate
• Section 2107 Expatriation to avoid tax
• Section 2108 Application of pre-1967 estate tax provisions