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26 U.S.C. § 2101

Tax imposed

United States · Title 26 — INTERNAL REVENUE CODE · Status: effective

Taxation
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26 U.S.C. § 2101, Tax imposed, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/463190
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Full text

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— 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.

Legislative history

The public laws that enacted or amended this section. Tallies are for the whole bill as it passed each chamber — often an omnibus covering far more than this provision — not a vote on this section alone. The law that originally enacted this section predates the public laws loaded here, so only later amendments are listed.

  • Amended byPub. L. 94-455(H.R. 10612)1976-10-04
    Tax Reform Act of 1976
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 100-647(H.R. 4333)1988-11-10
    Technical and Miscellaneous Revenue Act of 1988
    House: no recorded tallySenate: no recorded tally
  • Amended byPub. L. 101-239(H.R. 3299)1989-12-19
    Omnibus Budget Reconciliation Act of 1989
    House: no recorded tallySenate: 87–7
  • Amended byPub. L. 103-66(H.R. 2264)1993-08-10
    Omnibus Budget Reconciliation Act of 1993
    House: 218–216Senate: 50–50
  • Amended byPub. L. 107-147(H.R. 3090)2002-03-09
    Job Creation and Worker Assistance Act of 2002
    House: 216–214Senate: no recorded tally