Subchapter B · Estates of Nonresidents Not Citizens
Contents (8)
- Section 2101Tax imposed
- Section 2102Credits against tax
- Section 2103Definition of gross estate
- Section 2104Property within the United States
- Section 2105Property without the United States
- Section 2106Taxable estate
- Section 2107Expatriation to avoid tax
- Section 2108Application of pre-1967 estate tax provisions