United States Code · Subchapter

Subchapter B — Estates Of Nonresidents Not Citizens

26 U.S.C. subch. schB

• § 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