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2024 U.S. Code
Title 26 - Internal Revenue Code
Subtitle B - Estate and Gift Taxes
Chapter 11 - Estate Tax
Subchapter B - Estates of Nonresidents Not Citizens
| United States Code, 2024 Edition, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle B - Estate and Gift Taxes CHAPTER 11 - ESTATE TAX Subchapter B - Estates of Nonresidents Not Citizens |
| sections 2101 to 2108 |
| 2024 |
| January 6, 2025 |
| No |
| standard |
- Table of Contents
- Front Matter
- 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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