(I.R.C. Sec. 2035(b), which specifies that for gift tax paid on gifts made within three years of death the amount of gift tax is to be included in the decedent's gross estate for purposes of computing the estate tax, does not apply if the decedent is a non-resident alien for transfer tax purposes; I.R.C. Sec. 2014(b), which generally applies I.R.C. Secs. 2035-2038 to estate of nonresidents, is trumped by I.R.C. Sec. 2104(b) which only applies to "property of which the decedent has made a transfer"; "transfer" means "gratuitous transfer" and payment of gift tax is not a gratuitous transfer, thus Sec. 2035(b) inapplicable).