Internal Revenue Code:Sec. 2101. Tax imposed

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Location in Internal Revenue Code

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

Statute

    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.
    (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.
 

Sources

    (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.)
 

Miscellaneous

                                 AMENDMENTS

      1993 - Subsec. (b). Pub. L. 107-147, Sec. 411(g) amended 
        by striking the last sentence.

      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).''
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 691, 2013, 2014, 2015,
    2102, 2103, 2106, 2107, 2108, 2201 of this title.