§ 2102 Credits against tax
(a) In general
The tax imposed by section shall be credited with the amounts determined in accordance with sections and (relating to gift tax and tax on prior transfers).
(b) Unified credit
(1) In general
A credit of $13,000 shall be allowed against the tax imposed by section .
(2) Residents of possessions of the United States
In the case of a decedent who is considered to be a “nonresident not a citizen of the United States” under section , the credit under this subsection shall be the greater of—
(A) $13,000, or
(B) that proportion of $46,800 which the value of that part of the decedent’s gross estate which at the time of his death is situated in the United States bears to the value of his entire gross estate wherever situated.
(3) Special rules
(A) Coordination with treaties
To the extent required under any treaty obligation of the United States, the credit allowed under this subsection shall be equal to the amount which bears the same ratio to the applicable credit amount in effect under section for the calendar year which includes the date of death as the value of the part of the decedent’s gross estate which at the time of his death is situated in the United States bears to the value of his entire gross estate wherever situated. For purposes of the preceding sentence, property shall not be treated as situated in the United States if such property is exempt from the tax imposed by this subchapter under any treaty obligation of the United States.
(B) Coordination with gift tax unified credit
If a credit has been allowed under section with respect to any gift made by the decedent, each dollar amount contained in paragraph (1) or (2) or subparagraph (A) of this paragraph (whichever applies) shall be reduced by the amount so allowed.
(4) Limitation based on amount of tax
The credit allowed under this subsection shall not exceed the amount of the tax imposed by section .
(5) Application of other credits
For purposes of subsection (a), sections and shall be applied as if the credit allowed under this subsection were allowed under section .
(Aug. 16, 1954, ch. 736, 68A Stat. 397; Pub. L. 89–809, title I, § 108(b), Nov. 13, 1966, 80 Stat. 1572; Pub. L. 94–455, title XX, § 2001(c)(1)(E)(i), Oct. 4, 1976, 90 Stat. 1851; Pub. L. 100–647, title V, § 5032(b), Nov. 10, 1988, 102 Stat. 3669; Pub. L. 104–188, title I, § 1704(f)(1), Aug. 20, 1996, 110 Stat. 1879; Pub. L. 105–34, title V, § 501(a)(1)(E), Aug. 5, 1997, 111 Stat. 845; Pub. L. 107–16, title V, § 532(c)(7), June 7, 2001, 115 Stat. 75.)
Operative text only. Editorial notes, amendment history, and effective dates: official OLRC text of § 2102