Internal Revenue Code · 26 U.S.C.
§ 2101. Tax imposed
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 2101
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- November 13, 1966 by Pub. L. 89–809
- Last amended
- March 9, 2002 by Pub. L. 107–147
- Amendments
- 5 dated changes in the source credit
- Length
- 3 subsections · 266 words · about 1 min to read
- Defines
- 1 term
- Cross-references
- cites 5; cited by 9 Code sections and 4 other regulations
- Regulations
- 1 issued under this section
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.
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 397; Pub. L. 89–809, title I, § 108(a), Nov. 13, 1966, 80 Stat. 1571; Pub. L. 94–455, title XX, § 2001(c)(1)(D), Oct. 4, 1976, 90 Stat. 1850; Pub. L. 100–647, title V, § 5032(a), (c), Nov. 10, 1988, 102 Stat. 3669; Pub. L. 101–239, title VII, § 7815(c), Dec. 19, 1989, 103 Stat. 2415; Pub. L. 103–66, title XIII, § 13208(b)(3), Aug. 10, 1993, 107 Stat. 469; Pub. L. 107–147, title IV, § 411(g)(2), Mar. 9, 2002, 116 Stat. 46.)
Terms defined here
Where the text says “the term … means”. Select a term to jump to its definition.
Regulations under this section
Treasury regulations (26 CFR) issued under § 2101
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 5 other sections
- § 2107 Expatriation to avoid tax
- § 2106 Taxable estate
- § 2001(c) Imposition and rate of tax
- § 2503 Taxable gifts
- § 2511 Transfers in general
Cited by 9 Code sections
- § 2013(c)(1)(A) Credit for tax on prior transfers
- § 2014(a) Credit for foreign death taxes
- § 2053(d)(1) Expenses, indebtedness, and taxes
- § 2102(a) Credits against tax
- § 2103 Definition of gross estate
- § 2106(a) Taxable estate
- § 2107(c)(2)(B)(ii)(II) Expatriation to avoid tax
- § 2108(a)(3) Application of pre-1967 estate tax provisions
- § 2201(a) Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
Cited in 4 regulations not issued under it
Amendment history
From the source credit and the official notes, newest first.
Where it sits in the Code
- Subtitle B Estate and Gift Taxes
- Chapter 11 ESTATE TAX
- Subchapter B Estates of Nonresidents Not Citizens
Nearby sections
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
2002—Subsec. (b). 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—Subsec. (b). Pub. L. 103–66 substituted “section 2001(c)(2)” for “section 2001(c)(3)” in last sentence.
1989—Subsec. (b). 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—Subsec. (b). 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).
Subsec. (d). Pub. L. 100–647, § 5032(c), struck out subsec. (d) which provided a rate schedule.
1976—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.
1966—Subsec. (a). 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.
Statutory Notes and Related Subsidiaries
Effective Date of 2002 Amendment
Amendment by Pub. L. 107–147 effective as if included in the provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001, Pub. L. 107–16, to which such amendment relates, see section 411(x) of Pub. L. 107–147, set out as a note under section 25B of this title.
Effective Date of 1993 Amendment
Amendment by Pub. L. 103–66 applicable in the case of decedents dying and gifts made after Dec. 31, 1992, see section 13208(c) of Pub. L. 103–66, set out as a note under section 2001 of this title.
Effective Date of 1989 Amendment
Amendment by Pub. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, Pub. L. 100–647, to which such amendment relates, see section 7817 of Pub. L. 101–239, set out as a note under section 1 of this title.
Effective Date of 1988 Amendment
Pub. L. 100–647, title V, § 5032(d), Nov. 10, 1988, 102 Stat. 3670, provided that: “The amendments made by this section [amending this section and section 2102 of this title] shall apply to the estates of decedents dying after the date of the enactment of this Act [Nov. 10, 1988].”
Effective Date of 1976 Amendment
Amendment by Pub. L. 94–455 applicable to estates of decedents dying after Dec. 31, 1976, see section 2001(d)(1) of Pub. L. 94–455, set out as a note under section 2001 of this title.
Effective Date of 1966 Amendment
Pub. L. 89–809, title I, § 108(i), Nov. 13, 1966, 80 Stat. 1574, provided that: “The amendments made by this section [amending this section and sections 2102, 2104, 2105, 2106, and 6018 of this title and enacting sections 2107 and 2108 of this title] shall apply with respect to estates of decedents dying after the date of the enactment of this Act [Nov. 13, 1966].”