§2107. Expatriation to avoid tax — Inbound Citations

Citations to 26 U.S.C. § 2107 as a whole

• 26 U.S.C. § 877(e)(1)

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  (1) Any long-term resident of the United States who ceases to be a lawful permanent resident of the United States (within the meaning of section 7701(b)(6)) shall be treated for purposes of this section and sections 2107, 2501, and 6039G in the same manner as if such resident were a citizen of the United States who lost United States citizenship on the date of such cessation or commencement.
• 26 U.S.C. § 2101(a)

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  (a) Except as provided in section 2107, a tax is hereby imposed on the transfer of the taxable estate (determined as provided in section 2106) of every decedent nonresident not a citizen of the United States.