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  • Sec.  2101. Tax imposed.
  • Sec.  2102. Credits against tax.
  • Sec.  2103. Definition of gross estate.
  • Sec.  2104. Property within the United States.
  • Sec.  2105. Property without the United States.
  • Sec.  2106. Taxable estate.
  • Sec.  2107. Expatriation to avoid tax.
  • Sec.  2108. Application of pre-1967 estate tax provisions.
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(Last updated May 8, 2002)