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Overview of Statutory Framework Federal Estate Taxation of Nonresidents Not Citizens

This chart provides a visual overview of the statutory framework for the United States federal estate taxation of nonresidents not citizens (Chapter 11, Subchapter B, sections 2101-2108). This chart is designed for students, professionals and experienced scholars alike – anyone who needs a quick reference sheet will find it helpful. This visual representation of the statutory structure allows someone with no background in these specific Code sections to understand quickly the main rules, exceptions, definitions, and cross-references. Instructors and others are welcome to photocopy or otherwise make these pages available for educational purposes.