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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle B—Estate and Gift ...
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CHAPTER 11—ESTATE TAX (§§ 2001 – 2210)
CHAPTER 11—ESTATE TAX (§§ 2001 – 2210)
Subchapter A—Estates of Citizens or Residents (§§ 2001 – 2058)
Subchapter B—Estates of Nonresidents Not Citizens (§§ 2101 – 2108)
Subchapter C—Miscellaneous (§§ 2201 – 2210)