Estates of Nonresidents Not Citizens
26 C.F.R. Part 20 — Estate Tax; Estates Of Decedents Dying After August 16, 1954 · 2026 edition · updated 2026-10-04 · United States
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.
Get a plain-English answer with a citation back to this text.
Ask AI about this code