# 26 U.S.C. § 2101: Tax imposed

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s2101>. Cite pinpoints as 26 U.S.C. § 2101(a)(1).

## § 2101(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.

## § 2101(b) Computation of tax

The tax imposed by this section shall be the amount equal to the excess (if any) of—

**§ 2101(b)(1)** a tentative tax computed under section 2001(c) on the sum of—

**§ 2101(b)(1)(A)** the amount of the taxable estate, and

**§ 2101(b)(1)(B)** the amount of the adjusted taxable gifts, over

**§ 2101(b)(2)** a tentative tax computed under section 2001(c) on the amount of the adjusted taxable gifts.

## § 2101(c) Adjustments for taxable gifts

**§ 2101(c)(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.

**§ 2101(c)(2) Adjustment for certain gift tax.** For purposes of this section, the rules of section 2001(d) shall apply.

## Regulations

- [Treas. Reg. § 20.2101-1](/26/reg/20.2101-1.md): Estates of nonresidents not citizens; tax imposed. (interprets § 2101)

## Final rules

- [60 FR 43531](https://www.federalregister.gov/documents/1995/08/22/95-19867/income-gift-and-estate-tax) (1995): Income, Gift and Estate Tax

## Leading cases

- [Estate of Arnaud v. Commissioner, 90 T.C. 649 (1988)](https://www.courtlistener.com/opinion/4706757/estate-of-arnaud-v-commissioner/)
- [Mudry v. United States, 11 Cl. Ct. 207 (Ct. Cl. 1986)](https://www.courtlistener.com/opinion/6929417/mudry-v-united-states/)

## Connections

Cites: § 2001 Imposition and rate of tax; § 2106 Taxable estate; § 2107 Expatriation to avoid tax; § 2503 Taxable gifts; § 2511 Transfers in general

Cited by: § 2013 Credit for tax on prior transfers; § 2102 Credits against tax; § 2103 Definition of gross estate; § 2106 Taxable estate; § 2107 Expatriation to avoid tax

Derived from: 1939 § 800; 1939 § 860; 1939 § 935

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 397
- 1966-11-13: [Pub. L. 89-809](/26/act/89-809.md), 80 Stat. 1571
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1850
- 1988-11-10: [Pub. L. 100-647](/26/act/100-647.md), 102 Stat. 3669
- 1989-12-19: [Pub. L. 101-239](/26/act/101-239.md), 103 Stat. 2415
- 1993-08-10: [Pub. L. 103-66](/26/act/103-66.md), 107 Stat. 469
- 2002-03-09: [Pub. L. 107-147](/26/act/107-147.md), 116 Stat. 46