Amended 1976, 1988
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 5032(c), struck out subsec. (d) which provided a rate schedule.
- 1976 Pub. L. 94-455 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.
Cases: Estate of Arnaud v. Commissioner, 90 T.C. 649 (1988); Mudry v. United States, 11 Cl. Ct. 207 (Ct. Cl. 1986)
Final rules 1
(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.
Amended 1966
- 1966 Pub. L. 89-809 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.
(b) Computation of tax The tax imposed by this section shall be the amount equal to the excess (if any) of—
Amended 1988, 1989, 1993, 2002
- 2002 Pub. L. 107-147 Pub. L. 107–147 struck out concluding provisions which read as follows: “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.”
- 1993 Pub. L. 103-66 Pub. L. 103–66 substituted “section 2001(c)(2)” for “section 2001(c)(3)” in last sentence.
- 1989 Pub. L. 101-239 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 Pub. L. 100-647 Pub. L. 100–647, § 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).
Cited by 2
(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
Cited by 2
(2) a tentative tax computed under section 2001(c) on the amount of the adjusted taxable gifts.
Cited by 2
(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.