ESTATES OF NONRESIDENTS NOT CITIZENS
- Section 20.2101-1 - Estates of nonresidents not citizens; tax imposed
- Section 20.2102-1 - Estates of nonresidents not citizens; credits against tax
- Section 20.2103-1 - Estates of nonresidents not citizens; "entire gross estate"
- Section 20.2104-1 - Estates of nonresidents not citizens; property within the United States
- Section 20.2105-1 - Estates of nonresidents not citizens; property without the United States
- Section 20.2106-1 - Estates of nonresidents not citizens; taxable estate; deductions in general
- Section 20.2106-2 - Estates of nonresidents not citizens; deductions for expenses, losses, etc
- Section 20.2107-1 - Expatriation to avoid tax