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