Source: http://taxtv.com/code/00945-USCODE-2011-title26-subtitleB-chap11-subchapB-sec2108/
Timestamp: 2017-03-30 18:31:58
Document Index: 754003965

Matched Legal Cases: ['§2108', '§2108', '§2108', '§108', '§1902', '§1902', '§1906', '§2108']

IRC §2108. Application of pre-1967 estate tax provisions - TaxTV.com
IRC §2108. Application of pre-1967 estate tax provisions
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(a) Imposition of more burdensome tax by foreign country
(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,
(b) Alleviation of more burdensome tax
(c) Notification of Congress required
(d) Implementation by regulations
(Added Pub. L. 89–809, title I, §108(f), Nov. 13, 1966, 80 Stat. 1573; amended Pub. L. 94–455, title XIX, §§1902(a)(6), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1805, 1834.)
1976—Subsec. (a). Pub. L. 94–455, §1902(a)(6), substituted “November 13, 1976” for “the date of enactment of this section” after “on or after”.
Subsec. (d). Pub. L. 94–455, §1906(b)(13)(A), struck out “or his delegate” after “Secretary”.
Amendment by section 1902(a)(6) of Pub. L. 94–455 applicable in the case of estates of decedents dying after Oct. 4, 1976, see section 1902(c)(1) of Pub. L. 94–455, set out as a note under section 2011 of this title.
Section applicable with respect to estates of decedents dying after Nov. 13, 1966, see section 108(i) of Pub. L. 89–809, set out as an Effective Date of 1966 Amendment note under section 2101 of this title.
View related content: IRC §2108