Special rules.

Special rules. See section 2106 and the corresponding regulations for special rules regarding the computation of the taxable estate of a decedent who was not a citizen or resident of the United States. See also 1.642(g)1 of this chapter concerning the disallowance for income tax purposes of certain deductions allowed for estate tax purposes.


26 CFR § 20.2051-1

Scoping language

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