Estates of Nonresidents Not Citizens

  1. Law
  2. USC 26
  3. Internal Revenue Code
  4. Estate and Gift Taxes
  5. ESTATE TAX
  6. Estates of Nonresidents Not Citizens

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Section
2101

Tax imposed

Section
2102

Credits against tax

Section
2103

Definition of gross estate

Section
2104

Property within the United States

Section
2105

Property without the United States

Section
2106

Taxable estate

Section
2107

Expatriation to avoid tax

Section
2108

Application of pre-1967 estate tax provisions