
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC2101]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                    Subtitle B--Estate and Gift Taxes
 
                         CHAPTER 11--ESTATE TAX
 
           Subchapter B--Estates of Nonresidents Not Citizens
 
Sec. 2101. Tax imposed


(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.

For purposes of the preceding sentence, there shall be appropriate 
adjustments in the application of section 2001(c)(2) to reflect the 
difference between the amount of the credit provided under section 
2102(c) and the amount of the credit provided under section 2010.

(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, 
Sec. 108(a), Nov. 13, 1966, 80 Stat. 1571; Pub. L. 94-455, title XX, 
Sec. 2001(c)(1)(D), Oct. 4, 1976, 90 Stat. 1850; Pub. L. 100-647, title 
V, Sec. 5032(a), (c), Nov. 10, 1988, 102 Stat. 3669; Pub. L. 101-239, 
title VII, Sec. 7815(c), Dec. 19, 1989, 103 Stat. 2415; Pub. L. 103-66, 
title XIII, Sec. 13208(b)(3), Aug. 10, 1993, 107 Stat. 469.)


                               Amendments

    1993--Subsec. (b). Pub. L. 103-66 substituted ``section 2001(c)(2)'' 
for ``section 2001(c)(3)'' in last sentence.
    1989--Subsec. (b). Pub. L. 101-239 inserted at end ``For purposes of 
the preceding sentence, there shall be appropriate adjustments in the 
application of section 2001(c)(3) to reflect the difference between the 
amount of the credit provided under section 2102(c) and the amount of 
the credit provided under section 2010.''
    1988--Subsec. (b). Pub. L. 100-647, Sec. 5032(a), substituted ``a 
tentative tax computed under section 2001(c)'' for ``a tentative tax 
computed in accordance with the rate schedule set forth in subsection 
(d)'' in pars. (1) and (2).
    Subsec. (d). Pub. L. 100-647, Sec. 5032(c), struck out subsec. (d) 
which provided a rate schedule.
    1976--Pub. L. 94-455 redesignated existing provisions as (a) to (d), 
inserted provisions for adjustments for taxable gifts, revised the tax 
rate schedule, and struck out provisions relating to property held by 
Alien Property Custodian.
    1966--Subsec. (a). Pub. L. 89-809 substituted table to be used in 
computing the tax imposed on transfer of taxable estate, determined as 
provided in section 2106, of every decedent nonresident not a citizen of 
the United States for provisions sending taxpayer to table in section 
2001 for computation of tax imposed.


                    Effective Date of 1993 Amendment

    Amendment by Pub. L. 103-66 applicable in the case of decedents 
dying and gifts made after Dec. 31, 1992, see section 13208(c) of Pub. 
L. 103-66, set out as a note under section 2001 of this title.


                    Effective Date of 1989 Amendment

    Amendment by Pub. L. 101-239 effective, except as otherwise 
provided, as if included in the provision of the Technical and 
Miscellaneous Revenue Act of 1988, Pub. L. 100-647, to which such 
amendment relates, see section 7817 of Pub. L. 101-239, set out as a 
note under section 1 of this title.


                    Effective Date of 1988 Amendment

    Section 5032(d) of Pub. L. 100-647 provided that: ``The amendments 
made by this section [amending this section and section 2102 of this 
title] shall apply to the estates of decedents dying after the date of 
the enactment of this Act [Nov. 10, 1988].''


                    Effective Date of 1976 Amendment

    Amendment by Pub. L. 94-455 applicable to estates of decedents dying 
after Dec. 31, 1976, see section 2001(d)(1) of Pub. L. 94-455, set out 
as a note under section 2001 of this title.


                    Effective Date of 1966 Amendment

    Section 108(i) of Pub. L. 89-809 provided that: ``The amendments 
made by this section [amending this section and sections 2102, 2104, 
2105, 2106, and 6018 of this title and enacting sections 2107 and 2108 
of this title] shall apply with respect to estates of decedents dying 
after the date of the enactment of this Act [Nov. 13, 1966].''

                  Section Referred to in Other Sections

    This section is referred to in sections 691, 2011, 2013, 2014, 2015, 
2102, 2103, 2106, 2107, 2108 of this title.
