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26 U.S.C. § 2108 — Application of pre-1967 estate tax provisions
Federal law — U.S. Code and appendices · legal_authorities
**(a) Imposition of more burdensome tax by foreign country** Whenever the President finds that—
(1) under the laws of any foreign country, considering the tax system of such foreign country, a more burdensome tax is imposed by such foreign country on the transfer of estates of decedents who were citizens of the United States and not residents of such foreign country than the tax imposed by this subchapter on the transfer of estates of decedents who were residents of such foreign country,
(2) such foreign country, when requested by the United States to do so, has not acted to revise or reduce such tax so that it is no more burdensome than the tax imposed by this subchapter on the transfer of estates of decedents who were residents of such foreign country, and
(3) it is in the public interest to apply pre-1967 tax provisions in accordance with this section to the transfer of estates of decedents who were residents of such foreign country,
the President shall proclaim that the tax on the transfer of the estate of every decedent who was a resident of such foreign country at the time of his death shall, in the case of decedents dying after the date of such proclamation, be determined under this subchapter without regard to amendments made to sections 2101 (relating to tax imposed), 2102 (relating to credits against tax), 2106 (relating to taxable estate), and 6018 (relating to estate tax returns) on or after November 13, 1966.
**(b) Alleviation of more burdensome tax** Whenever the President finds that the laws of any foreign country with respect to which the President has made a proclamation under subsection (a) have been modified so that the tax on the transfer of estates of decedents who were citizens of the United States and not residents of such foreign country is n
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Source file: Laws/federal/codes/united-states-code/title-26/section-2108-application-of-pre-1967-estate-tax-provisions--9fb0c0736b.md
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Source location: Title 26, Chapter 11, § 2108; chapter-011-estate-tax.md
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**(a) Imposition of more burdensome tax by foreign country** Whenever the President finds that—
(1) under the laws of any foreign country, considering the tax system of such foreign country, a more burdensome tax is imposed by such foreign country on the transfer of estates of decedents who were citizens of the United States and not residents of such foreign country than the tax imposed by this subchapter on the transfer of estates of decedents who were residents of such foreign country,
(2) such foreign country, when requested by the United States to do so, has not acted to revise or reduce such tax so that it is no more burdensome than the tax imposed by this subchapter on the transfer of estates of decedents who were residents of such foreign country, and
(3) it is in the public interest to apply pre-1967 tax provisions in accordance with this section to the transfer of estates of decedents who were residents of such foreign country,
the President shall proclaim that the tax on the transfer of the estate of every decedent who was a resident of such foreign country at the time of his death shall, in the case of decedents dying after the date of such proclamation, be determined under this subchapter without regard to amendments made to sections 2101 (relating to tax imposed), 2102 (relating to credits against tax), 2106 (relating to taxable estate), and 6018 (relating to estate tax returns) on or after November 13, 1966.
**(b) Alleviation of more burdensome tax** Whenever the President finds that the laws of any foreign country with respect to which the President has made a proclamation under subsection (a) have been modified so that the tax on the transfer of estates of decedents who were citizens of the United States and not residents of such foreign country is no longer more burdensome than the tax imposed by this subchapter on the transfer of estates of decedents who were residents of such foreign country, he shall proclaim that the tax on the transfer of the estate of every decedent who was a resident of such foreign country at the time of his death shall, in the case of decedents dying after the date of such proclamation, be determined under this subchapter without regard to subsection (a).
**(c) Notification of Congress required** No proclamation shall be issued by the President pursuant to this section unless, at least 30 days prior to such proclamation, he has notified the Senate and the House of Representatives of his intention to issue such proclamation.
**(d) Implementation by regulations** The Secretary shall prescribe such regulations as may be necessary or appropriate to implement this section.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Imposition** 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.
**(b) Computation of tax** The tax imposed by this section shall be the amount equal to the excess (if any) of—
(1) a tentative tax computed under section 2001(c) on the sum of—
(A) the amount of the taxable estate, and
(B) the amount of the adjusted taxable gifts, over
(2) a tentative tax computed under section 2001(c) on the amount of the adjusted taxable gifts.
**(c) Adjustments for taxable gifts**
(1) **Adjusted taxable gifts defined** — 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.
(2) **Adjustment for certain gift tax** — For purposes of this section, the rules of section 2001(d) shall apply.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** If a tax on a gift has been paid under chapter 12 (sec. 2501 and following), or under corresponding provisions of prior laws, and thereafter on the death of the donor any amount in respect of such gift is required to be included in the value of the gross estate of the decedent for purposes of this chapter, then there shall be credited against the tax imposed by section 2001 the amount of the tax paid on a gift under chapter 12, or under corresponding provisions of prior laws, with respect to so much of the property which constituted the gift as is included in the gross estate, except that the amount of such credit shall not exceed an amount which bears the same ratio to the tax imposed by section 2001 (after deducting from such tax the unified credit provided by section 2010) as the value (at the time of the gift or at the time of the death, whichever is lower) of so much of the property which constituted the gift as is included in the gross estate bears to the value of the entire gross estate reduced by the aggregate amount of the charitable and marital deductions allowed under sections 2055, 2056, and 2106(a)(2).
**(b) Valuation reductions** In applying, with respect to any gift, the ratio stated in subsection (a), the value at the time of the gift or at the time of the death, referred to in such ratio, shall be reduced—
(1) by such amount as will properly reflect the amount of such gift which was excluded in determining (for purposes of section 2503(a)), or of corresponding provisions of prior laws, the total amount of gifts made during the calendar quarter (or calendar year if the gift was made before January 1, 1971) in which the gift was made;
(2) if a deduction with respect to such gift is allowed under section 2056(a) (relating to marital d
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Federal law — U.S. Code and appendices · legal_authorities
Page 2625
TITLE 26—INTERNAL REVENUE CODE
§ 2108
115 Stat. 75; Pub. L. 108–357, title VIII, § 804(a)(3),
Oct. 22, 2004, 118 Stat. 1570.)
Editorial Notes
AMENDMENTS
2004—Subsec. (a). Pub. L. 108–357 reenacted heading
without change and amended text of subsec. (a) gen-
erally, substituting provisions relating to imposition of
tax on the transfer of the taxable estate of every dece-
dent nonresident not a citizen of the United States if
the date of death occurs during a taxable year with re-
spect to which the decedent is subject to tax under sec-
tion 877(b), for provisions relating to imposition of tax
on the transfer of the taxable estate of every decedent
nonresident not a citizen of the United States if, within
the 10-year period ending with the date of death, such
decedent lost United States citizenship, unless such
loss did not have for one of its principal purposes the
avoidance of taxes, and provisions describing individ-
uals to be treated as having a principal purpose to
avoid taxes.
2001—Subsec. (c)(3). Pub. L. 107–16 substituted ‘‘2012
and 2013’’ for ‘‘2011 to 2013, inclusive,’’.
1997—Subsec. (c)(2)(B)(i). Pub. L. 105–34, § 1602(g)(6)(A),
substituted ‘‘such foreign country as the value of the
property subjected to such taxes by such foreign coun-
try and’’ for ‘‘such foreign country in respect of prop-
erty included in the gross estate as the value of the
property’’.
Subsec. (c)(2)(C). Pub. L. 105–34, § 1602(g)(6)(B), amend-
ed heading and text of subpar. (C) generally. Prior to
amendment, text read as follows: ‘‘For purposes of sub-
paragraph (B), a property’s proportionate share is the
percentage of the value of the property which is in-
cluded in the gross estate solely by reason of sub-
section (b) bears to the total value of the gross
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