---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stB/ch11/schB"
level: "subchapter"
label: "Subchapter B"
heading: "Estates of Nonresidents Not Citizens"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stB-ch11-schB"
sections_count: 8
---

# Subchapter B — Estates of Nonresidents Not Citizens

Title 26 — Internal Revenue Code › Subtitle B — Estate and Gift Taxes › Chapter 11 — Estate Tax

## Sections

- [§2101. Tax imposed](/usc/26/2101.md)
- [§2102. Credits against tax](/usc/26/2102.md)
- [§2103. Definition of gross estate](/usc/26/2103.md)
- [§2104. Property within the United States](/usc/26/2104.md)
- [§2105. Property without the United States](/usc/26/2105.md)
- [§2106. Taxable estate](/usc/26/2106.md)
- [§2107. Expatriation to avoid tax](/usc/26/2107.md)
- [§2108. Application of pre-1967 estate tax provisions](/usc/26/2108.md)