Subchapter B—Estates of Nonresidents Not Citizens — Front Matter
| Chap. | 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. |
Editorial Notes
Amendments
1966—Pub. L. 89–809, title I, § 108(h), Nov. 13, 1966, 80 Stat. 1574, added items 2107 and 2108.