Estates of Nonresidents Not Citizens

Sections

• 20.2101-1
  § 20.2101-1 Estates of nonresidents not citizens; tax imposed.
• 20.2102-1
  § 20.2102-1 Estates of nonresidents not citizens; credits against tax.
• 20.2103-1
  § 20.2103-1 Estates of nonresidents not citizens; “entire gross estate”.
• 20.2104-1
  § 20.2104-1 Estates of nonresidents not citizens; property within the United States.
• 20.2105-1
  § 20.2105-1 Estates of nonresidents not citizens; property without the United States.
• 20.2106-1
  § 20.2106-1 Estates of nonresidents not citizens; taxable estate; deductions in general.
• 20.2106-2
  § 20.2106-2 Estates of nonresidents not citizens; deductions for expenses, losses, etc.
• 20.2107-1
  § 20.2107-1 Expatriation to avoid tax.