26 USC Subchapter B
Estates of Nonresidents Not Citizens
October 30, 2020
§
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
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