United States Code

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Subchapter B—Estates of Nonresidents Not Citizens

Sec.

2101.

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.

Editorial Notes

Amendments

1966—Pub. L. 89–809, title I, §108(h), Nov. 13, 1966, 80 Stat. 1574, added items 2107 and 2108.