26 CFR Part 20›PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
Estates of Nonresidents Not Citizens
26 CFR Part 20 · 2026-09-24 edition · updated 2026-10-02 · California
In this part
- § 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.
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