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the U.S. Code
2003 U.S. Code
Title 26 - INTERNAL REVENUE CODE
CHAPTER 11 - ESTATE TAX
Subchapter B - Estates of Nonresidents Not Citizens
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- Sec. 2101 - Tax imposed
- Sec. 2102 - Credits against tax
- Sec. 2103 - Definition of gross estate
- Sec. 2104 - Property within the United States
- Sec. 2105 - Property without the United States
- Sec. 2106 - Taxable estate
- Sec. 2107 - Expatriation to avoid tax
- Sec. 2108 - Application of pre-1967 estate tax provisions
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