Tap any paragraph to write a margin note. Your notes collect in the Desk below the text and file under cases with @. The side-by-side margin rail opens on a larger screen.

§
Marginalia
Code · U.S. Code · Title 26 - INTERNAL REVENUE CODE · CHAPTER 11— ESTATE TAX · Subchapter B— Estates of Nonresidents Not Citizens · § 2101

§ 2101. Tax imposed

845 words·~4 min read·/usc/title-26/section-2101

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(a)Imposition Except as provided in section 2107, a tax is hereby imposed on the transfer of the taxable estate (determined as provided in section 2106) of every decedent nonresident not a citizen of the United States.
(b)Computation of tax The tax imposed by this section shall be the amount equal to the excess (if any) of—
(1)a tentative tax computed under section 2001(c) on the sum of—
(A)the amount of the taxable estate, and
(B)the amount of the adjusted taxable gifts, over
(2)a tentative tax computed under section 2001(c) on the amount of the adjusted taxable gifts.
(c)Adjustments for taxable gifts
(1)Adjusted taxable gifts defined For purposes of this section, the term “adjusted taxable gifts” means the total amount of the taxable gifts (within the meaning of section 2503 as modified by section 2511) made by the decedent after December 31, 1976, other than gifts which are includible in the gross estate of the decedent.
(2)Adjustment for certain gift tax For purposes of this section, the rules of section 2001(d) shall apply.
(Aug. 16, 1954, ch. 736, 68A Stat. 397; Pub. L. 89–809, title I, § 108(a), Nov. 13, 1966, 80 Stat. 1571; Pub. L. 94–455, title XX, § 2001(c)(1)(D), Oct. 4, 1976, 90 Stat. 1850; Pub. L. 100–647, title V, § 5032(a), (c), Nov. 10, 1988, 102 Stat. 3669; Pub. L. 101–239, title VII, § 7815(c), Dec. 19, 1989, 103 Stat. 2415; Pub. L. 103–66, title XIII, § 13208(b)(3), Aug. 10, 1993, 107 Stat. 469; Pub. L. 107–147, title IV, § 411(g)(2), Mar. 9, 2002, 116 Stat. 46.)
Connections13 cite this · traces to 4
31 references not yet in our index
  • Aug. 16, 1954, ch. 736
  • 68A Stat. 397
  • Pub. L. 89–809, title I, § 108(a)
  • 80 Stat. 1571
  • Pub. L. 94–455, title XX, § 2001(c)(1)(D)
  • 90 Stat. 1850
  • Pub. L. 100–647, title V, § 5032(a)
  • 102 Stat. 3669
  • Pub. L. 101–239, title VII, § 7815(c)
  • 103 Stat. 2415
  • Pub. L. 103–66, title XIII, § 13208(b)(3)
  • 107 Stat. 469
  • Pub. L. 107–147, title IV, § 411(g)(2)
  • 116 Stat. 46
  • Pub. L. 107–147
  • Pub. L. 103–66
  • Pub. L. 101–239
  • Pub. L. 100–647, § 5032(a)
  • Pub. L. 100–647, § 5032(c)
  • Pub. L. 94–455
  • Pub. L. 89–809
  • Pub. L. 107–16
  • section 411(x) of Pub. L. 107–147
  • section 13208(c) of Pub. L. 103–66
  • Pub. L. 100–647
  • section 7817 of Pub. L. 101–239
  • Pub. L. 100–647, title V, § 5032(d)
  • 102 Stat. 3670
  • section 2001(d)(1) of Pub. L. 94–455
  • Pub. L. 89–809, title I, § 108(i)
  • 80 Stat. 1574
Citation graph
cites case law
§ 2101
Tax imposed
U.S.C.×9
Stat.×4
U.S.C.§ 25B
U.S.C.§ 2001
U.S.C.§ 1
U.S.C.§ 2102
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 397
Pub. L.Pub. L. 89–809, title I, § 108(a)
Stat.80 Stat. 1571
Pub. L.Pub. L. 94–455, title XX, § 2001(c)(1)(D)
Cites 35 · showing 9Cited by 13 across 2 sources
★   the supreme law of the land   ★
Don't Tread on Me
E Pluribus Unum — out of many, one

"If you don't know your rights, you don't have any."

Marginalia · a citizen's law index
A research desk, not legal advice. Always read the cited source before relying on a summary.
Questions or an issue? support@self-law.org
disclaimerMarginalia is a research index, not a law firm. Nothing on this site is legal, tax, or financial advice and no attorney–client relationship is formed by using it. Statutes, regulations, and case law change; summaries, search results, AI output, and member posts may be incomplete, out of date, or wrong. Any interpretation drawn from material on this site should be validated by a licensed attorney in your jurisdiction before you act on it.