Subchapter B –

Estates of Nonresidents Not Citizens

Pathway

Title 26 > Subtitle B > Chapter 11 > Subchapter B

Details

• Reference: Subchapter B
• Legend: Estates of Nonresidents Not Citizens
• USCode Year: 2013

Provision Content

Amendments

1966—Pub. L. 89–809, title I, §108(h), Nov. 13, 1966, 80 Stat. 1574, added items 2107 and 2108.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-2058 in the Legal Encyclopedia: Estate Tax

In this entry about 26-U.S.C.-2058, find legal reference material, bibliographies and premiere content related to estate tax in the American Encyclopedia of Law, presenting a comprehensive view of the United States estate tax-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle B/Chapter 11/Subchapter B/Section 2101 – Tax Imposed
• Title 26/Subtitle B/Chapter 11/Subchapter B/Section 2102 – Credits Against Tax
• Title 26/Subtitle B/Chapter 11/Subchapter B/Section 2103 – Definition of Gross Estate
• Title 26/Subtitle B/Chapter 11/Subchapter B/Section 2104 – Property Within The United States
• Title 26/Subtitle B/Chapter 11/Subchapter B/Section 2105 – Property Without The United States
• Title 26/Subtitle B/Chapter 11/Subchapter B/Section 2106 – Taxable Estate
• Title 26/Subtitle B/Chapter 11/Subchapter B/Section 2107 – Expatriation to Avoid Tax
• Title 26/Subtitle B/Chapter 11/Subchapter B/Section 2108 – Application of Pre-1967 Estate Tax Provisions