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U.S. Code Title 26
Subtitle B
Chapter 11
Subchapter B
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Subchapter B: Estates of Nonresidents Not Citizens
Section 2101: Tax imposed
Section 2102: Credits against tax
Section 2103: Definition of gross estate
Section 2104: Property within the United States
Section 2105: Property without the United States
Section 2106: Taxable estate
Section 2107: Expatriation to avoid tax
Section 2108: Application of pre-1967 estate tax provisions