Subchapter B—Estates of Nonresidents Not Citizens (§§ 2101—2108)
- § 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