26 CFR Topic
Estates of Nonresidents Not Citizens
June 25, 2020
§
20.2101-1
Estates of nonresidents not citizens; tax imposed
§
20.2102-1
Estates of nonresidents not citizens; credits against tax
§
20.2103-1
Estates of nonresidents not citizens; “entire gross estate”
§
20.2104-1
Estates of nonresidents not citizens; property within the United States
§
20.2105-1
Estates of nonresidents not citizens; property without the United States
§
20.2106-1
Estates of nonresidents not citizens; taxable estate; deductions in general
§
20.2106-2
Estates of nonresidents not citizens; deductions for expenses, losses, etc
§
20.2107-1
Expatriation to avoid tax
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