There is a newer version of the US Code
2015 US Code
Title 26 - Internal Revenue Code (Sections 1 - 9834)
Subtitle B - Estate and Gift Taxes (Sections 2001 - 2801)
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Metadata
Publication Title | United States Code, 2012 Edition, Supplement 3, Title 26 - INTERNAL REVENUE CODE |
Category | Bills and Statutes |
Collection | United States Code |
SuDoc Class Number | Y 1.2/5: |
Contained Within | Title 26 - INTERNAL REVENUE CODE Subtitle B - Estate and Gift Taxes |
Contains | sections 2001 to 2801 |
Date | 2015 |
Laws In Effect As Of Date | January 3, 2016 |
Positive Law | No |
Disposition | standard |
- Table of Contents
- Front Matter
- Chapter 11 - Estate Tax (Sections 2001 - 2210)
- Chapter 12 - Gift Tax (Sections 2501 - 2524)
- Chapter 13 - Tax on Generation-Skipping Transfers (Sections 2601 - 2664)
- Table of Contents
- Front Matter
- Subchapter A - Tax Imposed (Sections 2601 - 2604)
- Subchapter B - Generation-Skipping Transfers (Sections 2611 - 2614)
- Subchapter C - Taxable Amount (Sections 2621 - 2624)
- Subchapter D - GST Exemption (Sections 2631 - 2632)
- Subchapter E - Applicable Rate; Inclusion Ratio (Sections 2641 - 2642)
- Subchapter F - Other Definitions and Special Rules (Sections 2651 - 2654)
- Subchapter G - Administration (Sections 2661 - 2664)
- Chapter 14 - Special Valuation Rules (Sections 2701 - 2704)
- Table of Contents
- Sec. 2701 - Special valuation rules in case of transfers of certain interests in corporations or partnerships
- Sec. 2702 - Special valuation rules in case of transfers of interests in trusts
- Sec. 2703 - Certain rights and restrictions disregarded
- Sec. 2704 - Treatment of certain lapsing rights and restrictions
- Chapter 15 - Gifts and Bequests From Expatriates (Sections 2801 - 2801)
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