Subjgrp 8. Estates of Nonresidents Not Citizens

• § 20.2101-1 - Estates of nonresidents not citizens; tax imposed.
• § 20.2102-1 - Estates of nonresidents not citizens; credits against tax.
• § 20.2103-1 - Estates of nonresidents not citizens; “entire gross estate”.
• § 20.2104-1 - Estates of nonresidents not citizens; property within the United States.
• § 20.2105-1 - Estates of nonresidents not citizens; property without the United States.
• § 20.2106-1 - Estates of nonresidents not citizens; taxable estate; deductions in general.
• § 20.2106-2 - Estates of nonresidents not citizens; deductions for expenses, losses, etc.
• § 20.2107-1 - Expatriation to avoid tax.