US LAWS, STATUTES & CODES ON-LINE
US SUBCHAPTER B — ESTATES OF NONRESIDENTS NOT CITIZENS
- § 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 pre1967 estate tax provisions.
