|
|
U.S. Code, Title 26, Internal Revenue Code
Contents:
Show Summary
Hide Summary
General SummaryThe U.S. Code is a consolidation and codification by subject matter of the general and permanent laws of the United States. While every effort has been made to ensure that this reproduction of the Code is accurate, those using it for legal purposes should verify their results against the printed version of the Code available through the Government Printing Office.
Subchapter B—Estates of Nonresidents Not Citizens
Sec.
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.
1966—Pub. L. 89–809, title I, § 108(h), Nov. 13, 1966, 80 Stat. 1574, added items 2107 and 2108.
Subchapter Referred to in Other Sections
This subchapter is referred to in sections 2014, 2053 of this title.
Contents:
Chicago: "U.S. Congress, Office of the Law Revision Counsel", "Subchapter B— Estates of Nonresidents Not Citizens," U.S. Code, Title 26, Internal Revenue Code in U.S. Code, Title 26, Internal Revenue Code (Washington, D.C.: Government Printing Office, 2002), Original Sources, accessed May 11, 2025, http://www.originalsources.com/Document.aspx?DocID=49L166CKC5ZSP9R.
MLA: "U.S. Congress, Office of the Law Revision Counsel". "Subchapter B— Estates of Nonresidents Not Citizens." U.S. Code, Title 26, Internal Revenue Code, in U.S. Code, Title 26, Internal Revenue Code, Washington, D.C., Government Printing Office, 2002, Original Sources. 11 May. 2025. http://www.originalsources.com/Document.aspx?DocID=49L166CKC5ZSP9R.
Harvard: "U.S. Congress, Office of the Law Revision Counsel", 'Subchapter B— Estates of Nonresidents Not Citizens' in U.S. Code, Title 26, Internal Revenue Code. cited in 2002, U.S. Code, Title 26, Internal Revenue Code, Government Printing Office, Washington, D.C.. Original Sources, retrieved 11 May 2025, from http://www.originalsources.com/Document.aspx?DocID=49L166CKC5ZSP9R.
|