Treasury Regulations · 26 CFR
§ 20.2106-1. Estates of nonresidents not citizens; taxable estate; deductions in general.
Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).
Regulation under 26 U.S.C. § 2106
Cite as 26 CFR § 20.2106-1
At a glance
Read from the text and its source citation. Not part of the regulation.
- Status
- In the current eCFR
- Issued
- June 24, 1958 by T.D. 6296
- Last amended
- August 22, 1995 by T.D. 8612
- Issued under
- 26 U.S.C. § 2106
- Length
- 480 words · about 2 min to read
- Cross-references
- cites 7 Code sections and 7 regulations; cited by 8
¶(a) The taxable estate of a nonresident who was not a citizen of the United States at the time of his death is determined by adding the value of that part of his gross estate which, at the time of his death, is situated in the United States and, in the case of an estate to which section 2107 (relating to expatriation to avoid tax) applies, any amounts includible in his gross estate under section 2107(b), and then subtracting from the sum thereof the total amount of the following deductions:
¶(1) The deductions allowed in the case of estates of decedents who were citizens or residents of the United States under sections 2053 and 2054 (see §§ 20.2053-1 through 20.2053-9 and § 20.2054-1) for expenses, indebtedness and taxes, and for losses, to the extent provided in § 20.2106-2.
¶(2) A deduction computed in the same manner as the one allowed under section 2055 (see §§ 20.2055-1 through 20.2055-5) for charitable, etc., transfers, except—
¶(i) That the deduction is allowed only for transfers to corporations and associations created or organized in the United States, and to trustees for use within the United States, and
¶(ii) That the provisions contained in paragraph (c)(2) of § 20.2055-2 relating to termination of a power to consume are not applicable.
¶(3) Subject to the special rules set forth at § 20.2056A-1(c), 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. Thus, if the surviving spouse of the decedent is a citizen of the United States at the time of the decedent's death, a marital deduction is allowed with respect to the estate of the decedent if all other applicable requirements of section 2056 are satisfied. If the surviving spouse of the decedent is not a citizen of the United States at the time of the decedent's death, the provisions of section 2056, including specifically the provisions of section 2056(d) and (unless section 2056(d)(4) applies) the provisions of section 2056A (QDOTs) must be satisfied.
¶(b) Section 2106(b) provides that no deduction is allowed under paragraph (a) (1) or (2) of this section unless the executor discloses in the estate tax return the value of that part of the gross estate not situated in the United States. See § 20.2105-1. Such part must be valued as of the date of the decedent's death, or if the alternate valuation method under section 2032 is elected, as of the applicable valuation date.
[T.D. 6296, 23 FR 5429, June 24, 1958, as amended by T.D. 6526, 26 FR 417, Jan. 19, 1961; T.D. 7296, 38 FR 34197, Dec. 12, 1973; T.D. 7318, 39 FR 25457, July 11, 1974; T.D. 8612, 60 FR 43552, Aug. 22, 1995]
Cross-references
Computed from the citations in the text of 26 CFR.
Code sections it cites
- § 2107 Expatriation to avoid tax
- § 2053 Expenses, indebtedness, and taxes
- § 2055 Transfers for public, charitable, and religious uses
- § 2056 Bequests, etc., to surviving spouse
- § 2056A Qualified domestic trust
- § 2106 Taxable estate
- § 2032 Alternate valuation
Regulations it cites
- § 20.2053-1 Deductions for expenses, indebtedness, and taxes; in general.
- § 20.2054-1 Deduction for losses from casualties or theft.
- § 20.2106-2 Estates of nonresidents not citizens; deductions for expenses, losses, etc.
- § 20.2055-1 Deduction for transfers for public, charitable, and religious uses; in general.
- § 20.2055-2 Transfers not exclusively for charitable purposes.
- § 20.2056A-1 Restrictions on allowance of marital deduction if surviving spouse is not a United States citizen.
- § 20.2105-1 Estates of nonresidents not citizens; property without the United States.
Cited by 8 other regulations
- § 20.0-2 General description of tax.
- § 20.2013-2 “First limitation”.
- § 20.2031-2 Valuation of stocks and bonds.
- § 20.2052-1 Exemption.
- § 20.2103-1 Estates of nonresidents not citizens; “entire gross estate”.
- § 20.2106-2 Estates of nonresidents not citizens; deductions for expenses, losses, etc.
- § 20.2107-1 Expatriation to avoid tax.
- § 20.6018-3 Returns; contents of returns.
Amendment history
From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.
- Amended by T.D. 8612 (60 FR 43552)
- Amended by T.D. 7318 (39 FR 25457)
- Amended by T.D. 7296 (38 FR 34197)
- Amended by T.D. 6526 (26 FR 417)
- Issued by T.D. 6296 (23 FR 5429)
Where it sits in 26 CFR
- Subchapter B Estate and gift taxes
- Part 20 Estate tax; estates of decedents dying after august 16, 1954
- Estates of Nonresidents Not Citizens
Nearby sections
- § 20.2102-1 Estates of nonresidents not citizens; credits against tax.
- § 20.2103-1 Estates of nonresidents not citizens; “entire gross estate”.
- § 20.2104-1 Estates of nonresidents not citizens; property within the United States.
- § 20.2105-1 Estates of nonresidents not citizens; property without the United States.
- § 20.2106-1 Estates of nonresidents not citizens; taxable estate; deductions in general.
- § 20.2106-2 Estates of nonresidents not citizens; deductions for expenses, losses, etc.
- § 20.2107-1 Expatriation to avoid tax.