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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle B. Estate and Gift Taxes |
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Chapter 11. ESTATE TAX |
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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 |
Amendments
1966—Pub. L. 89–809, title I, § 108(h),