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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 B — Estates of Nonresidents Not Citizens
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Subch. A
Estates of Citizens or Residents
Subch. C
Miscellaneous
›
Subchapter B — Estates of Nonresidents Not Citizens
Search Subchapter B full text →
§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
‹
Subch. A
Estates of Citizens or Residents
Subch. C
Miscellaneous
›
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