There Is a Newer Version of the U.S. Code
2012 U.S. Code
Title 26 - Internal Revenue Code
Subtitle B - Estate and Gift Taxes (§§ 2001 - 2801)
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Metadata
| Publication Title | United States Code, 2012 Edition, 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 | 2012 |
| Laws in Effect as of Date | January 15, 2013 |
| Positive Law | No |
| Disposition | standard |
- Table Of Contents
- Front Matter
- Chapter 11 - ESTATE TAX (§§ 2001 - 2210)
- Chapter 12 - GIFT TAX (§§ 2501 - 2524)
- Chapter 13 - TAX ON GENERATION-SKIPPING TRANSFERS (§§ 2601 - 2664)
- Table Of Contents
- Front Matter
- Subchapter A - Tax Imposed (§§ 2601 - 2604)
- Subchapter B - Generation-Skipping Transfers (§§ 2611 - 2614)
- Subchapter C - Taxable Amount (§§ 2621 - 2624)
- Subchapter D - GST Exemption (§§ 2631 - 2632)
- Subchapter E - Applicable Rate; Inclusion Ratio (§§ 2641 - 2642)
- Subchapter F - Other Definitions and Special Rules (§§ 2651 - 2654)
- Subchapter G - Administration (§§ 2661 - 2664)
- Chapter 14 - SPECIAL VALUATION RULES (§§ 2701 - 2704)
- Table Of Contents
- Section 2701 - Special valuation rules in case of transfers of certain interests in corporations or partnerships
- Section 2702 - Special valuation rules in case of transfers of interests in trusts
- Section 2703 - Certain rights and restrictions disregarded
- Section 2704 - Treatment of certain lapsing rights and restrictions
- Chapter 15 - GIFTS AND BEQUESTS FROM EXPATRIATES (§§ 2801)
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