There is a newer version of the US Code
2011 US Code
Title 26 - Internal Revenue Code
Subtitle B - Estate and Gift Taxes (§§ 2001 - 2801)
Chapter 11 - ESTATE TAX (§§ 2001 - 2210)
View MetadataMetadata
Publication Title | United States Code, 2006 Edition, Supplement 5, 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 CHAPTER 11 - ESTATE TAX |
Contains | sections 2001 to 2210 |
Date | 2011 |
Laws in Effect as of Date | January 3, 2012 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Front Matter
- Subchapter A - Estates of Citizens or Residents (§§ 2001 - 2058)
- Subchapter B - Estates of Nonresidents Not Citizens (§§ 2101 - 2108)
- Table Of Contents
- Front Matter
- Section 2101 - Tax imposed
- Section 2102 - Credits against tax
- Section 2103 - Definition of gross estate
- Section 2104 - Property within the United States
- Section 2105 - Property without the United States
- Section 2106 - Taxable estate
- Section 2107 - Expatriation to avoid tax
- Section 2108 - Application of pre-1967 estate tax provisions
- Subchapter C - Miscellaneous (§§ 2201 - 2210)
- Table Of Contents
- Front Matter
- Section 2201 - Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of...
- Section 2202 - Repealed. Pub. L. 94-455, title XIX, §1902(a)(8), Oct. 4, 1976, 90 Stat. 1805
- Section 2203 - Definition of executor
- Section 2204 - Discharge of fiduciary from personal liability
- Section 2205 - Reimbursement out of estate
- Section 2206 - Liability of life insurance beneficiaries
- Section 2207 - Liability of recipient of property over which decedent had power of appointment
- Section 2207A - Right of recovery in the case of certain marital deduction property
- Section 2207B - Right of recovery where decedent retained interest
- Section 2208 - Certain residents of possessions considered citizens of the United States
- Section 2209 - Certain residents of possessions considered nonresidents not citizens of the United States
- Section 2210 - Repealed. Pub. L. 111-312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300
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