US Code

Public Law 119-73 (01/23/2026)

26 U.S.C. § 2108

Application of pre-1967 estate tax provisions

(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 .
(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.

Pub. L. 89–809, title I, § 108(f)80 Stat. 1573Pub. L. 94–455, title XIX90 Stat. 1805(Added , , ; amended , §§ 1902(a)(6), 1906(b)(13)(A), , , 1834.)

Editorial Notes

Amendments

Pub. L. 94–455, § 1902(a)(6)1976—Subsec. (a). , substituted “” for “the date of enactment of this section” after “on or after”.

Pub. L. 94–455, § 1906(b)(13)(A)Subsec. (d). , struck out “or his delegate” after “Secretary”.

Statutory Notes and Related Subsidiaries

Effective Date of 1976 Amendment

section 1902(a)(6) of Pub. L. 94–455section 1902(c)(1) of Pub. L. 94–455section 2012 of this titleAmendment by applicable in the case of estates of decedents dying after , see , set out as a note under .

Effective Date

section 108(i) of Pub. L. 89–809section 2101 of this titleSection applicable with respect to estates of decedents dying after , see , set out as an Effective Date of 1966 Amendment note under .