Articles Tagged: IRC §2106

IRC §2106. Taxable estate

Table of ContentsPREVNEXT (a) Definition of taxable estate For purposes of the tax imposed by section 2101, the value of the taxable estate of every decedent nonresident not a citizen of the United States shall be determined by deducting from the value of that part of his gross estate which at the time of his… Read more →

Treas. Reg. § 2106 Taxable Estate

Treas. Reg. § 20.2106-1Estates of nonresidents not citizens; taxable estate; deductions in general.(a) The taxable estate of a nonresident who was not a citizen of the United States at the time of his death is determined by adding the value of that part of his gross estate which, at the time of his death, is situated… Read more →