Title 26 — Internal Revenue Code
Chapter 11 — Estate Tax
§ 2106. Taxable estate
Statutory text
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 death is situated in the United States—
Expenses, losses, indebtedness, and taxes
That proportion of the deductions specified in sections 2053 and 2054 (other than the deductions described in the following sentence) which the value of such part bears to the value of his entire gross estate, wherever situated. Any deduction allowable under section 2053 in the case of a claim against the estate which was founded on a promise or agreement but was not contracted for an adequate and full consideration in money or money’s worth shall be allowable under this paragraph to the extent that it would be allowable as a deduction under paragraph (2) if such promise or agreement constituted a bequest.
Transfers for public, charitable, and religious uses
In general
The amount of all bequests, legacies, devises, or transfers (including the interest which falls into any such bequest, legacy, devise, or transfer as a result of an irrevocable disclaimer of a bequest, legacy, devise, transfer, or power, if the disclaimer is made before the date prescribed for the filing of the estate tax return)—
to or for the use of the United States, any State, any political subdivision thereof, or the District of Columbia, for exclusively public purposes;
to or for the use of any domestic corporation organized and operated exclusively for religious, charitable, scientific, literary, or educational purposes, including the encouragement of art and the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private stockholder or individual, which is not disqualified for tax exemption under section 501(c)(3) by reason of attempting to influence legislation, and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office; or
to a trustee or trustees, or a fraternal society, order, or association operating under the lodge system, but only if such contributions or gifts are to be used within the United States by such trustee or trustees, or by such fraternal society, order, or association, exclusively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, such trust, fraternal society, order, or association would not be disqualified for tax exemption under section 501(c)(3) by reason of attempting to influence legislation, and such trustee or trustees, or such fraternal society, order, or association, does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of (or in opposition to) any candidate for public office;
Powers of appointment
Property includible in the decedent’s gross estate under section 2041 (relating to powers of appointment) received by a donee described in this paragraph shall, for purposes of this paragraph, be considered a bequest of such decedent.
Death taxes payable out of bequests
If the tax imposed by section 2101, or any estate, succession, legacy, or inheritance taxes, are, either by the terms of the will, by the law of the jurisdiction under which the estate is administered, or by the law of the jurisdiction imposing the particular tax, payable in whole or in part out of the bequests, legacies, or devises otherwise deductible under this paragraph, then the amount deductible under this paragraph shall be the amount of such bequests, legacies, or devises reduced by the amount of such taxes.
Limitation on deduction
The amount of the deduction under this paragraph for any transfer shall not exceed the value of the transferred property required to be included in the gross estate.
Disallowance of deductions in certain cases
The provisions of section 2055(e) shall be applied in the determination of the amount allowable as a deduction under this paragraph.
Cross references
For option as to time for valuation for purposes of deduction under this section, see section 2032.
For exemption of certain bequests for the benefit of the United States and for rules of construction for certain bequests, see section 2055(g).
For treatment of gifts and bequests to or for the use of Indian tribal governments (or their subdivisions), see section 7871.
Marital deduction
The amount which would be deductible with respect to property situated in the United States at the time of the decedent’s death under the principles of section 2056.
State death taxes
The amount which bears the same ratio to the State death taxes as the value of the property, as determined for purposes of this chapter, upon which State death taxes were paid and which is included in the gross estate under section 2103 bears to the value of the total gross estate under section 2103. For purposes of this paragraph, the term “State death taxes” means the taxes described in section 2058(a).
Condition of allowance of deductions
No deduction shall be allowed under paragraphs (1) and (2) of subsection (a) in the case of a nonresident not a citizen of the United States unless the executor includes in the return required to be filed under section 6018 the value at the time of his death of that part of the gross estate of such nonresident not situated in the United States.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Aug. 16, 1954, ch. 736, 68A Stat. 398 · 68A Stat. 398
Enacted · 26 U.S.C. § 2106
Aug. 16, 1954, ch. 736, 68A Stat. 398
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 398Technical Amendments Act of 1958
Pub. L. 85–866 title I § 30(d) · 72 Stat. 1606
Substituted · 26 U.S.C. § 2106(a)(2)(E)
Pub. L. 85–866 substituted “503” for “504”
Source evidence
Code amendment note
Subsec. (a)(2)(E). Pub. L. 85–866 substituted “503” for “504”.Enacted provision · exact public law section
(d) Correction of Cross References.— Sections 2055 (e), 2106 (a) 26 USC 2055, 2106, 2522. (2) (E), and 2522 (c) are each amended by striking out “sections 504” and inserting in lieu thereof “sections 503”.Pub. L. 86–779 § 4(c) · 74 Stat. 998
Amended · 26 U.S.C. § 2106(a)(3)
Pub. L. 86–779 designated existing provisions as subpar. (A)
Added · 26 U.S.C. § 2106(a)(3)
Pub. L. 86–779 added subpar. (B)
Source evidence
Code amendment note
Subsec. (a)(3). Pub. L. 86–779 designated existing provisions as subpar. (A) and added subpar. (B).Enacted provision · exact public law section
(c) Section 2106(a) (3) of the Internal Revenue Code of 1954 Nonresidents. Taxable estate. (relating to exemption in determining taxable estate of nonresidents not citizens) is amended to read as follows: “(3) Exemption.— “(A) General rule.— An exemption of $2,000. “(B) Residents of possessions of the united states.— In the case of a decedent who is considered to be a ‘nonresident not a citizen of the United States’ under the provisions of section 26 USC 2209. 2209, the exemption shall be the greater of (i) $2,000, or (ii) that proportion of the exemption authorized by section 26 USC 2052. 2052 which the value of that part of the decedent’s gross estate which at the time of his death is situated in the United States bears to the value of his entire gross estate wherever situated.”Foreign Investors Tax Act of 1966
Pub. L. 89–809 title I § 108(e) · 80 Stat. 1539
Substituted · 26 U.S.C. § 2106(a)(3)
Pub. L. 89–809 substituted “$30,000” for “$2,000” as item (i) in formula set out in subpar. (B)
Source evidence
Code amendment note
Subsec. (a)(3). Pub. L. 89–809 substituted “$30,000” for “$2,000” as size of exemption in subpar. (A) and “$30,000” for “$2,000” as item (i) in formula set out in subpar. (B).Enacted provision · exact public law section
(e) Definition of Taxable Estate.— Paragraph (3) of section 2106(a) (relating to deduction of exemption from gross estate) is amended to read as follows: “(3) Exemption.— “(A) General rule.— An exemption of $30,000. “(B) Residents of possessions of the united states.— In the case of a decedent who is considered to be a ‘nonresident not a citizen of the United States’ under the provisions 74 Stat. 999. of section 2209, the exemption shall be the greater of (i) $30,000, or (ii) that proportion of the exemption 68A Stat. 389. authorized by section 2052 which the value of that part of the decedent’s gross estate which at the time of his death is situated in the United States bears to the value of his entire gross estate wherever situated.”Tax Reform Act of 1969
Pub. L. 91–172 § 201(d)(4)(B) · 83 Stat. 487
Inserted · 26 U.S.C. § 2106(a)(2)(A)(ii); 26 U.S.C. § 2106(a)(2)(A)(iii)
Pub. L. 91–172, § 201(d)(4)(B), inserted non-participation and non-intervention in political campaigns as an additional qualification
Source evidence
Code amendment note
Subsec. (a)(2)(A)(ii), (iii). Pub. L. 91–172, § 201(d)(4)(B), inserted non-participation and non-intervention in political campaigns as an additional qualification.Enacted provision · exact public law section
(B) Section 2106(a)(2) (relating to transfers for public, charitable, and religious uses) is amended— (i) by striking out “and” before “no substantial part” in subparagraph (A)(ii), and by inserting before the semicolon at the end of such subparagraph “, and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of any candidate for public office”; and (ii) by striking out “and” before “no substantial part” in subparagraph (A)(iii), and by inserting before the semicolon at the end of such subparagraph “, and such trustee or trustees, or such fraternal society, order or association, does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of any candidate for public office”.Tax Reform Act of 1969
Pub. L. 91–172 § 201(d)(2) · 83 Stat. 487
Substituted · 26 U.S.C. § 2106(a)(2)(E)
Pub. L. 91–172, § 201(d)(2), substituted substantive provisions for simple reference to sections 503 and 681 of this title in which such substantive provisions were formerly set out
Source evidence
Code amendment note
Subsec. (a)(2)(E). Pub. L. 91–172, § 201(d)(2), substituted substantive provisions for simple reference to sections 503 and 681 of this title in which such substantive provisions were formerly set out.Enacted provision · exact public law section
(2) Estates of nonresidents not citizens.— Subparagraph (E) of section 2106(a)(2) (relating to disallowance of deductions 68A Stat. 398. 26 USC 2106. in certain cases) is amended to read as follows: “(E) Disallowance of deductions in certain cases.— The provisions of section 2055 (e) shall be applied in the determination Ante, p. 560. of the amount allowable as a deduction under this paragraph.”Pub. L. 94–455 § 1902(a)(12)(A) · 90 Stat. 1520
Struck · 26 U.S.C. § 2106(a)(2)(A)(i)
Pub. L. 94–455, § 1902(a)(12)(A), struck out “Territory” after “any State”
Source evidence
Code amendment note
Subsec. (a)(2)(A)(i). Pub. L. 94–455, § 1902(a)(12)(A), struck out “Territory” after “any State”.Enacted provision · exact public law section
(A) The following provisions are each amended by striking out “Territory,”: sections 2055(a)(1), 2056(c)(2)(B), 26 USC 2055, 2056, 2106. and 2106(a)(2)(A)(i).Pub. L. 94–455 § 1307(d)(1)(B)(iii) · 90 Stat. 1520
Substituted · 26 U.S.C. § 2106(a)(2)(A)(ii)
Pub. L. 94–455, § 1307(d)(1)(B)(iii), substituted “which is not disqualified for tax exemption under section 501(c)(3) by reason of attempting to influence legislation” for “no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation” after “stockholder or individual”
Source evidence
Code amendment note
Subsec. (a)(2)(A)(ii). Pub. L. 94–455, § 1307(d)(1)(B)(iii), substituted “which is not disqualified for tax exemption under section 501(c)(3) by reason of attempting to influence legislation” for “no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation” after “stockholder or individual”.Enacted provision · exact public law section
(iii) section 2106(a)(2)(A)(ii) (relating to transfers for public, 26 USC 2106. charitable, and religious uses);Pub. L. 94–455 § 1307(d)(1)(C) · 90 Stat. 1520
Substituted · 26 U.S.C. § 2106(a)(2)(A)(iii)
Pub. L. 94–455, § 1307(d)(1)(C), substituted “such trust, fraternal society, order, or association would not be disqualified for tax exemption under section 501(c)(3) by reason of attempting to influence legislation” for “no substantial part of the activities of such trustee or trustees, or of such fraternal society, order, or association, is carrying on propaganda, or otherwise attempting, to influence legislation” after “children or animals”
Source evidence
Code amendment note
Subsec. (a)(2)(A)(iii). Pub. L. 94–455, § 1307(d)(1)(C), substituted “such trust, fraternal society, order, or association would not be disqualified for tax exemption under section 501(c)(3) by reason of attempting to influence legislation” for “no substantial part of the activities of such trustee or trustees, or of such fraternal society, order, or association, is carrying on propaganda, or otherwise attempting, to influence legislation” after “children or animals”.Enacted provision · exact public law section
(C) Sections 2055(a)(3) and 2106(a)(2)(A)(iii) (relating 26 USC 2055, 2106. to transfers for public, charitable, and religious uses) are amended by striking out “no substantial part of the activities of such trustee or trustees, or of such fraternal society, order, or association, is carrying on propaganda, or otherwise attempting, to influence legislation,” each place it appears and inserting in lieu thereof in each such place “such trust, fraternal society, order, or association would not be disqualified for tax exemption under section 501(e)(3) by reason of attempting to influence legislation,”.Pub. L. 94–455 § 1902(a)(5)(A) · 90 Stat. 1520
Substituted · 26 U.S.C. § 2106(a)(2)(F)
Pub. L. 94–455, § 1902(a)(5)(A), substituted “Cross references” for “Other cross references” after “valuation for”, in cl. (2) provision for exemption of certain bequests for benefit of United States and for rules of construction for certain bequests, for provisions of cls. (2) to (11) relating to bequests to; Library of Congress, Post Office Department, Office of Naval Records and Library, National Park Service, Department of State, Department of Justice, payment of tax on bequests of United States obligations, Naval Academy, Naval Academy Museum, and National Archives Trust Fund Board, respectively
Substituted · 26 U.S.C. § 2106(a)(2)(F)
Pub. L. 94–455, § 1902(a)(5)(A), substituted “purposes of deduction under this section” for “purpose of deduction under this paragraph” after “valuation for”, in cl. (2) provision for exemption of certain bequests for benefit of United States and for rules of construction for certain bequests, for provisions of cls. (2) to (11) relating to bequests to; Library of Congress, Post Office Department, Office of Naval Records and Library, National Park Service, Department of State, Department of Justice, payment of tax on bequests of United States obligations, Naval Academy, Naval Academy Museum, and National Archives Trust Fund Board, respectively
Source evidence
Code amendment note
Subsec. (a)(2)(F). Pub. L. 94–455, § 1902(a)(5)(A), substituted “Cross references” for “Other cross references” after “(F)”, in cl. (1) “purposes of deduction under this section” for “purpose of deduction under this paragraph” after “valuation for”, in cl. (2) provision for exemption of certain bequests for benefit of United States and for rules of construction for certain bequests, for provisions of cls. (2) to (11) relating to bequests to; Library of Congress, Post Office Department, Office of Naval Records and Library, National Park Service, Department of State, Department of Justice, payment of tax on bequests of United States obligations, Naval Academy, Naval Academy Museum, and National Archives Trust Fund Board, respectively.Enacted provision · exact public law section
(A) Section 2106(a)(2)(F) (relating to cross references 26 USC 2106. concerning the charitable deduction for estate tax purposes) is amended to read as follows: “(F) Cross References.— “(1) For option as to time for valuation for purposes of deduction under this section, see section 2032. “(2) For exemption of certain bequests for the benefit of the United States and for rules of construction for certain bequests, see section 2C55(O.”Pub. L. 94–455 § 2001(c)(1)(F) · 90 Stat. 1520
Struck · 26 U.S.C. § 2106(a)(3)
Pub. L. 94–455, § 2001(c)(1)(F), struck out par. (3) relating to specific exemption in case of decedents nonresidents not citizens
Source evidence
Code amendment note
Subsec. (a)(3). Pub. L. 94–455, § 2001(c)(1)(F), struck out par. (3) relating to specific exemption in case of decedents nonresidents not citizens.Enacted provision · exact public law section
(F) Repeal of specific exemption.— Paragraph (3) of section 2106(a) (relating to specific exemption in ease of decedents nonresidents not citizens) is hereby repealed.Pub. L. 94–455 § 1902(a)(5)(B) · 90 Stat. 1520
Struck · 26 U.S.C. § 2106(c)
Pub. L. 94–455, § 1902(a)(5)(B), struck out subsec. (c) relating to treatment of United States bonds in determining gross estate of a decedent who was not engaged in business in the United States at the time of his death
Source evidence
Code amendment note
Subsec. (c). Pub. L. 94–455, § 1902(a)(5)(B), struck out subsec. (c) relating to treatment of United States bonds in determining gross estate of a decedent who was not engaged in business in the United States at the time of his death.Enacted provision · exact public law section
(B) Section 2106 (relating to taxable estate of nonresidents) is amended by striking out subsection (c) (relating to treatment of United States bonds).Indian Tribal Governmental Tax Status Act of 1982
Pub. L. 97–473 title II § 202(b)(6) · 96 Stat. 2605
Substituted · 26 U.S.C. § 2106(a)(2)(F)
Pub. L. 97–473 substituted “(i)” and “(ii)” for “(1)” and “(2)”, respectively
Added · 26 U.S.C. § 2106(a)(2)(F)
Pub. L. 97–473 added cl. (iii)
Source evidence
Code amendment note
Subsec. (a)(2)(F). Pub. L. 97–473 substituted “(i)” and “(ii)” for “(1)” and “(2)”, respectively, and added cl. (iii).Enacted provision · exact public law section
(6) 26 USC 2106. Subparagraph (F) of section 2106(a)(2) is amended to read as follows: “(F) Cross references.— “(i) For option as to time for valuation for purposes of deduction under this section, see section 2032. “(ii) For exemption of certain bequests for the benefit of the United States and for rules of construction for certain bequests, see section 2055(f). “(iii) For treatment of gifts and bequests to or for the use of Indian tribal governments (or their subdivisions), see section 7871.”Tax Reform Act of 1986
Pub. L. 99–514 title XIV § 1422(c) · 100 Stat. 2085
Substituted · 26 U.S.C. § 2106(a)(2)(F)(ii)
Pub. L. 99–514 substituted “section 2055(g)” for “section 2055(f)”
Source evidence
Code amendment note
Subsec. (a)(2)(F)(ii). Pub. L. 99–514 substituted “section 2055(g)” for “section 2055(f)”.Enacted provision · exact public law section
(c) Conforming Amendment.— Subparagraph (F)(ii) of section 2106(a)(2) is amended by striking out “section 2055(f)” and inserting in lieu thereof “section 2055(g)”.Pub. L. 100–203 title X § 10711(a)(4) · 101 Stat. 1330
Inserted · 26 U.S.C. § 2106(a)(2)(A)(ii); 26 U.S.C. § 2106(a)(2)(A)(iii)
Pub. L. 100–203 inserted “(or in opposition to)” after “on behalf of”
Source evidence
Code amendment note
Subsec. (a)(2)(A)(ii), (iii). Pub. L. 100–203 inserted “(or in opposition to)” after “on behalf of”.Enacted provision · exact public law section
(4) Clauses (ii) and (iii) of section 2106(a)(2)(A).Technical and Miscellaneous Revenue Act of 1988
Pub. L. 100–647 title V § 5033(c) · 102 Stat. 3342
Added · 26 U.S.C. § 2106(a)(3)
Pub. L. 100–647 added par. (3)
Source evidence
Code amendment note
Subsec. (a)(3). Pub. L. 100–647 added par. (3).Enacted provision · exact public law section
(c) Estates of Nonresidents Who Are Not Citizens but Have Citizens as Spouses.— Subsection (a) of section 2106 of the 1986 Code is amended by adding at the end thereof the following new paragraph: “(3) Marital deduction allowed where spouse is citizen.— The amount which would be deductible with respect to property situated in the United States at the time of the decedent’s death under the principles of section 2056.”Revenue Reconciliation Act of 1989
Pub. L. 101–239 title VII § 7815(d)(3) · 103 Stat. 2106
Struck · 26 U.S.C. § 2106(a)(3)
Pub. L. 101–239 struck out “allowed where spouse is citizen” after “deduction” in heading
Source evidence
Code amendment note
Subsec. (a)(3). Pub. L. 101–239 struck out “allowed where spouse is citizen” after “deduction” in heading.Enacted provision · exact public law section
(3) Paragraph (3) of section 2106(a) is amended by striking “allowed where spouse is citizen”.Pub. L. 107–16 title V § 532(c)(8) · 115 Stat. 38
Added · 26 U.S.C. § 2106(a)(4)
Pub. L. 107–16 added par. (4)
Source evidence
Code amendment note
Subsec. (a)(4). Pub. L. 107–16 added par. (4).Enacted provision · exact public law section
(8) Subsection (a) of section 2106 is amended by adding at the end the following new paragraph: “(4) State death taxes.— The amount which bears the same ratio to the State death taxes as the value of the property, as determined for purposes of this chapter, upon which State death taxes were paid and which is included in the gross estate under section 2103 bears to the value of the total gross estate under section 2103. For purposes of this paragraph, the term ‘State death taxes’ means the taxes described in section 2011(a).”.Tax Technical Corrections Act of 2014
Pub. L. 113–295 div. A title II § 221(a)(95)(A)(ii) · 128 Stat. 4010
Substituted · 26 U.S.C. § 2106(a)(4)
Pub. L. 113–295 substituted “2058(a)” for “section 2011(a)”
Source evidence
Code amendment note
Subsec. (a)(4). Pub. L. 113–295 substituted “2058(a)” for “section 2011(a)”.Enacted provision · exact public law section
(ii) Section 2106(a)(4) is amended by striking “section 2011(a)” and inserting “2058(a)”.Effective date note
Amendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of this title.Energy and Water Development and Related Agencies Appropriations Act, 2018
Pub. L. 115–141 div. U title IV § 401(a)(203) · 132 Stat. 348
Inserted · 26 U.S.C. § 2106(a)(4)
Pub. L. 115–141 inserted “section” before “2058(a).”
Source evidence
Code amendment note
Subsec. (a)(4). Pub. L. 115–141 inserted “section” before “2058(a).”Enacted provision · exact public law section
Sec. 401. The Nuclear Regulatory Commission shall comply with the July 5, 2011, version of Chapter VI of its Internal Commission Procedures when responding to Congressional requests for information.
22 of 23 references resolved to an enrolled provision · 1 partial
Editorial Notes
Amendments1958–2018 · 13 rounds
2018
Subsec. (a)(4). Pub. L. 115–141 inserted “section” before “2058(a).”
2014
Subsec. (a)(4). Pub. L. 113–295 substituted “2058(a)” for “section 2011(a)”.
2001
Subsec. (a)(4). Pub. L. 107–16 added par. (4).
1989
Subsec. (a)(3). Pub. L. 101–239 struck out “allowed where spouse is citizen” after “deduction” in heading.
1988
Subsec. (a)(3). Pub. L. 100–647 added par. (3).
1987
Subsec. (a)(2)(A)(ii), (iii). Pub. L. 100–203 inserted “(or in opposition to)” after “on behalf of”.
1986
Subsec. (a)(2)(F)(ii). Pub. L. 99–514 substituted “section 2055(g)” for “section 2055(f)”.
1983
Subsec. (a)(2)(F). Pub. L. 97–473 substituted “(i)” and “(ii)” for “(1)” and “(2)”, respectively, and added cl. (iii).
1976
Subsec. (a)(2)(A)(i). Pub. L. 94–455, § 1902(a)(12)(A), struck out “Territory” after “any State”.
Subsec. (a)(2)(A)(ii). Pub. L. 94–455, § 1307(d)(1)(B)(iii), substituted “which is not disqualified for tax exemption under section 501(c)(3) by reason of attempting to influence legislation” for “no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation” after “stockholder or individual”.
Subsec. (a)(2)(A)(iii). Pub. L. 94–455, § 1307(d)(1)(C), substituted “such trust, fraternal society, order, or association would not be disqualified for tax exemption under section 501(c)(3) by reason of attempting to influence legislation” for “no substantial part of the activities of such trustee or trustees, or of such fraternal society, order, or association, is carrying on propaganda, or otherwise attempting, to influence legislation” after “children or animals”.
Subsec. (a)(2)(F). Pub. L. 94–455, § 1902(a)(5)(A), substituted “Cross references” for “Other cross references” after “(F)”, in cl. (1) “purposes of deduction under this section” for “purpose of deduction under this paragraph” after “valuation for”, in cl. (2) provision for exemption of certain bequests for benefit of United States and for rules of construction for certain bequests, for provisions of cls. (2) to (11) relating to bequests to; Library of Congress, Post Office Department, Office of Naval Records and Library, National Park Service, Department of State, Department of Justice, payment of tax on bequests of United States obligations, Naval Academy, Naval Academy Museum, and National Archives Trust Fund Board, respectively.
Subsec. (a)(3). Pub. L. 94–455, § 2001(c)(1)(F), struck out par. (3) relating to specific exemption in case of decedents nonresidents not citizens.
Subsec. (c). Pub. L. 94–455, § 1902(a)(5)(B), struck out subsec. (c) relating to treatment of United States bonds in determining gross estate of a decedent who was not engaged in business in the United States at the time of his death.
1969
Subsec. (a)(2)(A)(ii), (iii). Pub. L. 91–172, § 201(d)(4)(B), inserted non-participation and non-intervention in political campaigns as an additional qualification.
Subsec. (a)(2)(E). Pub. L. 91–172, § 201(d)(2), substituted substantive provisions for simple reference to sections 503 and 681 of this title in which such substantive provisions were formerly set out.
1966
Subsec. (a)(3). Pub. L. 89–809 substituted “$30,000” for “$2,000” as size of exemption in subpar. (A) and “$30,000” for “$2,000” as item (i) in formula set out in subpar. (B).
1960
Subsec. (a)(3). Pub. L. 86–779 designated existing provisions as subpar. (A) and added subpar. (B).
1958
Subsec. (a)(2)(E). Pub. L. 85–866 substituted “503” for “504”.
Statutory Notes and Related Subsidiaries
Effective Date of 2014 Amendment
Amendment by Pub. L. 113–295 effective , subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of this title.
Effective Date of 2001 Amendment
Amendment by Pub. L. 107–16 applicable to estates of decedents dying, and generation-skipping transfers, after , see section 532(d) of Pub. L. 107–16, set out as a note under section 2012 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
Amendment by Pub. L. 100–647 applicable to estates of decedents dying after , see section 5033(d)(1) of Pub. L. 100–647, set out as a note under section 2056 of this title.
Effective Date of 1987 Amendment
Amendment by Pub. L. 100–203 applicable with respect to activities after , see section 10711(c) of Pub. L. 100–203, set out as a note under section 170 of this title.
Effective Date of 1986 Amendment
Amendment by Pub. L. 99–514 applicable to transfers and contributions made after , see section 1422(e) of Pub. L. 99–514, set out as a note under section 2055 of this title.
Effective Date of 1983 Amendment
For effective date of amendment by Pub. L. 97–473, see section 204(3) of Pub. L. 97–473, set out as an Effective Date note under section 7871 of this title.
Effective Date of 1976 Amendment
Amendment by section 1902(a)(5), (12)(A) of Pub. L. 94–455 applicable in the case of estates of decedents dying after , see section 1902(c)(1) of Pub. L. 94–455, set out as a note under section 2012 of this title.
Amendment by section 2001(c)(1)(F) of Pub. L. 94–455 applicable to estates of decedents dying after , see section 2001(d)(1) of Pub. L. 94–455, set out as a note under section 2001 of this title.
Effective Date of 1969 Amendment
Amendment by section 201(d)(2) of Pub. L. 91–172 applicable in the case of decedents dying after , with specified exceptions, see section 201(g)(4) of Pub. L. 91–172, set out as a note under section 170 of this title.
Amendment by section 201(d)(4)(B) of Pub. L. 91–172 applicable to gifts and transfers made after , see section 201(g)(4) of Pub. L. 91–172, set out as a note under section 170 of this title.
Effective Date of 1966 Amendment
Amendment by Pub. L. 89–809 applicable with respect to estates of decedents dying after , see section 108(i) of Pub. L. 89–809, set out as a note under section 2101 of this title.
Effective Date of 1960 Amendment
Pub. L. 86–779, § 4(e)(2), , 74 Stat. 1000, provided that: “The amendments made by subsections (b) and (c) [enacting section 2209 of this title and amending this section] shall apply with respect to estates of decedents dying after the date of the enactment of this Act [].”
Application of Amendments by Section 5033 of Pub. L. 100–647 to Estates of, or Gifts by, Noncitizen and Nonresident Individuals
For provisions directing that in the case of the estate of, or gift by, an individual who was not a citizen or resident of the United States but was a resident of a foreign country with which the United States has a tax treaty with respect to estate, inheritance, or gift taxes, the amendments made by section 5033 of Pub. L. 100–647 shall not apply to the extent such amendments would be inconsistent with the provisions of such treaty relating to estate, inheritance, or gift tax marital deductions, but that in the case of the estate of an individual dying before the date 3 years after , or a gift by an individual before the date 3 years after , the requirement of the preceding provision that the individual not be a citizen or resident of the United States shall not apply, see section 7815(d)(14) of Pub. L. 101–239, set out as a note under section 2056 of this title.
Credits
1954–2018 · 14 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 398
- 1958Pub. L. 85–866, title I, § 30(d), , 72 Stat. 1631
- 1960Pub. L. 86–779, § 4(c), , 74 Stat. 1000
- 1966Pub. L. 89–809, title I, § 108(e), , 80 Stat. 1572
- 1969Pub. L. 91–172, title II, § 201(d)(2), (4)(B), , 83 Stat. 561
- 1976Pub. L. 94–455, title XIII, § 1307(d)(1)(B)(iii), (C), title XIX, § 1902(a)(5), (12)(A), title XX, § 2001(c)(1)(F), , 90 Stat. 1727, 1805, 1852
- 1983Pub. L. 97–473, title II, § 202(b)(6), , 96 Stat. 2610
- 1986Pub. L. 99–514, title XIV, § 1422(c), , 100 Stat. 2717
- 1987Pub. L. 100–203, title X, § 10711(a)(4), , 101 Stat. 1330–464
- 1988Pub. L. 100–647, title V, § 5033(c), , 102 Stat. 3672
- 1989Pub. L. 101–239, title VII, § 7815(d)(3), , 103 Stat. 2415
- 2001Pub. L. 107–16, title V, § 532(c)(8), , 115 Stat. 75
- 2014Pub. L. 113–295, div. A, title II, § 221(a)(95)(A)(ii), , 128 Stat. 4051
- 2018Pub. L. 115–141, div. U, title IV, § 401(a)(203), , 132 Stat. 1194.
Show as published
(Aug. 16, 1954, ch. 736, 68A Stat. 398; Pub. L. 85–866, title I, § 30(d), , 72 Stat. 1631; Pub. L. 86–779, § 4(c), , 74 Stat. 1000; Pub. L. 89–809, title I, § 108(e), , 80 Stat. 1572; Pub. L. 91–172, title II, § 201(d)(2), (4)(B), , 83 Stat. 561; Pub. L. 94–455, title XIII, § 1307(d)(1)(B)(iii), (C), title XIX, § 1902(a)(5), (12)(A), title XX, § 2001(c)(1)(F), , 90 Stat. 1727, 1805, 1852; Pub. L. 97–473, title II, § 202(b)(6), , 96 Stat. 2610; Pub. L. 99–514, title XIV, § 1422(c), , 100 Stat. 2717; Pub. L. 100–203, title X, § 10711(a)(4), , 101 Stat. 1330–464; Pub. L. 100–647, title V, § 5033(c), , 102 Stat. 3672; Pub. L. 101–239, title VII, § 7815(d)(3), , 103 Stat. 2415; Pub. L. 107–16, title V, § 532(c)(8), , 115 Stat. 75; Pub. L. 113–295, div. A, title II, § 221(a)(95)(A)(ii), , 128 Stat. 4051; Pub. L. 115–141, div. U, title IV, § 401(a)(203), , 132 Stat. 1194.)