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Estates of Nonresidents Not Citizens | Midpage
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United States Code
Title 26
B
Chapter 11
Subchapter B
Estates of Nonresidents Not Citizens
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