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United States Code
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Title 26 — Internal Revenue Code
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Subtitle B — Estate and Gift Taxes
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Chapter 11 — Estate Tax
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Subchapter A — Estates of Citizens or Residents
Subch. B
Estates of Nonresidents Not Citizens
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Subchapter A — Estates of Citizens or Residents
Search Subchapter A full text →
Pt. I
Tax Imposed
§§2001 to 2002
Pt. II
Credits Against Tax
§§2010 to 2016
Pt. III
Gross Estate
§§2031 to 2046
Pt. IV
Taxable Estate
§§2051 to 2058
Subch. B
Estates of Nonresidents Not Citizens
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