---
kind: "section"
citation: "26 U.S.C. § 2108"
title: "26"
title_heading: "Internal Revenue Code"
number: "2108"
heading: "Application of pre-1967 estate tax provisions"
release: "119-102"
url: "https://uscodex.org/usc/26/2108"
units:
  - "Subtitle B — Estate and Gift Taxes"
  - "Chapter 11 — Estate Tax"
  - "Subchapter B — Estates of Nonresidents Not Citizens"
---

# §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](/usc/26/7701.md?p=a-5) country, considering the tax system of such [foreign](/usc/26/7701.md?p=a-5) country, a more burdensome tax is imposed by such [foreign](/usc/26/7701.md?p=a-5) country on the transfer of estates of decedents who were citizens of the [United States](/usc/26/7651.md?p=1) and not residents of such [foreign](/usc/26/7701.md?p=a-5) country than the tax imposed by this subchapter on the transfer of estates of decedents who were residents of such [foreign](/usc/26/7701.md?p=a-5) country,
  - (2) such [foreign](/usc/26/7701.md?p=a-5) country, when requested by the [United States](/usc/26/7651.md?p=1) 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](/usc/26/7701.md?p=a-5) 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](/usc/26/7701.md?p=a-5) country,

  the President shall proclaim that the tax on the transfer of the estate of every decedent who was a resident of such [foreign](/usc/26/7701.md?p=a-5) 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](/usc/26/2101.md) (relating to tax imposed), 2102 (relating to credits against tax), 2106 (relating to taxable estate), and 6018 (relating to estate tax [returns](/usc/26/6103.md?p=b-1)) on or after November 13, 1966.

- (b) **Alleviation of more burdensome tax—** Whenever the President finds that the laws of any [foreign](/usc/26/7701.md?p=a-5) country with respect to which the President has made a proclamation under [subsection (a)](#a) have been modified so that the tax on the transfer of estates of decedents who were citizens of the [United States](/usc/26/7651.md?p=1) and not residents of such [foreign](/usc/26/7701.md?p=a-5) 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](/usc/26/7701.md?p=a-5) country, he shall proclaim that the tax on the transfer of the estate of every decedent who was a resident of such [foreign](/usc/26/7701.md?p=a-5) 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)](#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](/usc/26/7701.md?p=a-11-B) shall prescribe such regulations as may be necessary or appropriate to implement this section.

## Source credit

(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.)

## Notes

### Editorial Notes

### Amendments

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”.

### Statutory Notes and Related Subsidiaries

### Effective Date of 1976 Amendment

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 2012 of this title.

### Effective Date

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.