U.S. Code, Title 26, Internal Revenue Code

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Author: "U.S. Congress, Office of the Law Revision Counsel"

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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.

Amendments

     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.

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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 December 4, 2023, 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. 4 Dec. 2023. 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 4 December 2023, from http://www.originalsources.com/Document.aspx?DocID=49L166CKC5ZSP9R.