§ 2102.
(b)
Unified credit
(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 2209, the credit under this subsection shall be the greater of—
(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
(B)
Coordination with gift tax unified credit
(4)
Limitation based on amount of tax
(5)
Application of other credits
([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].)