26 U.S. Code Chapter 11, Subchapter B - Estates of Nonresidents Not Citizens

Sec. 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.
Amendments

1966—Pub. L. 89–809, title I, § 108(h),Nov. 13, 1966, 80 Stat. 1574, added items 2107 and 2108.

 

LII has no control over and does not endorse any external Internet site that contains links to or references LII.