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
