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Subchapter B - Estates of Nonresidents Not Citizens

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Subchapter B - Estates of Nonresidents Not Citizens

  • 26 USC 2101 - Tax imposed
  • 26 USC 2102 - Credits against tax
  • 26 USC 2103 - Definition of gross estate
  • 26 USC 2104 - Property within the United States
  • 26 USC 2105 - Property without the United States
  • 26 USC 2106 - Taxable estate
  • 26 USC 2107 - Expatriation to avoid tax
  • 26 USC 2108 - Application of pre-1967 estate tax provisions
‹ 26 USC 2058 - State death taxes up 26 USC 2101 - Tax imposed ›
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