26 USC tB - Estates of Nonresidents Not Citizens

United States Code

U.S. Code most recently checked for updates: Jan 23, 2025

§ 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