There is a newer version of the US Code
2012 US Code
Title 26 - Internal Revenue Code
Subtitle B - Estate and Gift Taxes (§§ 2001 - 2801)
Chapter 11 - ESTATE TAX (§§ 2001 - 2210)
Subchapter B - Estates of Nonresidents Not Citizens (§§ 2101 - 2108)
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Metadata
Publication Title | United States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle B - Estate and Gift Taxes CHAPTER 11 - ESTATE TAX Subchapter B - Estates of Nonresidents Not Citizens |
Contains | sections 2101 to 2108 |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Front Matter
- Section 2101 - Tax imposed
- Section 2102 - Credits against tax
- Section 2103 - Definition of gross estate
- Section 2104 - Property within the United States
- Section 2105 - Property without the United States
- Section 2106 - Taxable estate
- Section 2107 - Expatriation to avoid tax
- Section 2108 - Application of pre-1967 estate tax provisions
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