26 USC Subtitle B, CHAPTER 11, Subchapter B: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle B-Estate and Gift TaxesCHAPTER 11-ESTATE TAXSubchapter 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.