Estates of Nonresidents Not Citizens

In Legislation

The current, permanent, in-force federal laws regulating estates of nonresidents not citizens are compiled in the United States Code under Title 26, Subtitle B, Chapter 11, Subchapter B. It constitutes “prima facie” evidence of statutes relating to Estate and Gift Taxes (including estates of nonresidents not citizens) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Estate Tax of the US Code, including estates of nonresidents not citizens) by chapter and subchapter.