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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 (§§ 2...
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Subchapter B—Estates of Nonresidents Not Citize...
Subchapter B—Estates of Nonresidents Not Citizens (§§ 2101 – 2108)
§ 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