US CODE: Title 26,Subchapter B—Estates of Nonresidents Not Citizens

Subchapter B—Estates of Nonresidents Not Citizens

§ 2101. Tax imposed

§ 2102. Credits against tax

§ 2103. Definition of gross estate

§ 2104. Property within the United States

§ 2105. Property without the United States

§ 2106. Taxable estate

§ 2107. Expatriation to avoid tax

§ 2108. Application of pre-1967 estate tax provisions

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