Title 26Subchapter

Subchapter B—Estates of Nonresidents Not Citizens

Contents

  1. § 2101. Tax imposed
  2. § 2102. Credits against tax
  3. § 2103. Definition of gross estate
  4. § 2104. Property within the United States
  5. § 2105. Property without the United States
  6. § 2106. Taxable estate
  7. § 2107. Expatriation to avoid tax
  8. § 2108. Application of pre-1967 estate tax provisions