§2101 — Tax imposed
21 citing cases
Statute Text — 26 U.S.C. §2101
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.
The tax imposed by this section shall be the amount equal to the excess (if any) of—
a tentative tax computed under section 2001(c) on the sum of—
the amount of the taxable estate, and
the amount of the adjusted taxable gifts, over
a tentative tax computed under section 2001(c) on the amount of the adjusted taxable gifts.
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.
For purposes of this section, the rules of section 2001(d) shall apply.
Treasury Regulations
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Treas. Reg. §20.2101-1Estates of nonresidents not citizens; tax imposed
(a) Imposition of tax. Section 2101 imposes a tax on the transfer of the taxable estate of a nonresident who is not a citizen of the United States at the time of death. In the case of estates of decedents dying after November 10, 1988, the tax is computed at the same rates as the tax that is imposed on the transfer of the taxable estate of a citizen or resident of the United States in accordance with the provisions of sections 2101(b) and (c). For the meaning of the terms resident, nonresident, and United States, as applied to a decedent for purposes of the estate tax, see § 20.0-1(b)(1) and (2). For the liability of the executor for the payment of the tax, see section 2002. For special rules as to the phaseout of the graduated rates and unified credit, see sections 2001(c)(2) and 2101(b).
(b) Special rates in the case of certain decedents. In the case of an estate of a nonresident who was not a citizen of the United States and who died after December 31, 1976, and on or before November 10, 1988, the tax on the nonresident's taxable estate is computed using the formula provided under section 2101(b), except that the rate schedule in paragraph (c) of this section is to be used in lieu of the rate schedule in section 2001(c).
(c) Rate schedule for decedents dying after December 31, 1976 and on or before November 10, 1988.
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Treas. Reg. §20.2101-1(a)Imposition of tax.
Imposition of tax. Section 2101 imposes a tax on the transfer of the taxable estate of a nonresident who is not a citizen of the United States at the time of death. In the case of estates of decedents dying after November 10, 1988, the tax is computed at the same rates as the tax that is imposed on the transfer of the taxable estate of a citizen or resident of the United States in accordance with the provisions of sections 2101(b) and (c). For the meaning of the terms resident, nonresident, and United States, as applied to a decedent for purposes of the estate tax, see § 20.0-1(b)(1) and (2). For the liability of the executor for the payment of the tax, see section 2002. For special rules as to the phaseout of the graduated rates and unified credit, see sections 2001(c)(2) and 2101(b).
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Treas. Reg. §20.2101-1(b)Special rates in the case of certain decedents.
Special rates in the case of certain decedents. In the case of an estate of a nonresident who was not a citizen of the United States and who died after December 31, 1976, and on or before November 10, 1988, the tax on the nonresident's taxable estate is computed using the formula provided under section 2101(b), except that the rate schedule in paragraph (c) of this section is to be used in lieu of the rate schedule in section 2001(c).
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Treas. Reg. §20.2101-1(c)Rate schedule for decedents dying after December 31, 1976 and on or before November 10, 1988.
Rate schedule for decedents dying after December 31, 1976 and on or before November 10, 1988.
21 Citing Cases
140, §§ 2101–2809 (West) (codified at Wash. Rev. Code Ann. ch. 11.104B (West 2022)). 15 as well. Any rights Bruce may have been deemed to hold because of the QTIP fiction do not negate the very real interests Linda and Peter held because of Clotilde’s will. And their decision to transfer those rights to Bruce gives rise to the potential gift tax consequ
Limitation on Credit .- (1) In general .--The credit provided in this section shall, not exceed the amount by which-- (A) the estate tax imposed by section 2001 or section 2101 .(after deducting the credits provided for in sections 2010, 2012, and 2014) computed without regard to this section, exceeds (B) such tax computed-by excluding- from the decedent"s-gross' estate'the'value of such property transferred 'and, .
— The credit provided in this section shall not exceed the amount by which— (A) the estate tax imposed by section 2001 or section 2101 (after deducting the credits provided for in sections 2010, 2012, and 2014) computed without regard to this section, exceeds (B) such tax computed by excluding from the decedent’s gross estate the value of such property transferred and, if applicable, by making the adjustment hereinafter indicated.
TAXABLE ESTATE (a) 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 (continued...) - 5 - deduction is limited to “transfers to corporations and associations created or organized in the United States, and to trustees for use within the United States”.
— 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— % % ^ % y.
If decedent was a nonresident at the time of his death, petitioner is subject to the Federal estate tax imposed on the estates of noncitizen nonresidents under section 2101 and is entitled to a unified credit of $13,000 under section 2102(c)(1).