There is a newer version of the US Code
2012 US Code
Title 26 - Internal Revenue Code
Subtitle B - Estate and Gift Taxes (§§ 2001 - 2801)
Chapter 11 - ESTATE TAX (§§ 2001 - 2210)
Subchapter A - Estates of Citizens or Residents (§§ 2001 - 2058)
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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 CHAPTER 11 - ESTATE TAX Subchapter A - Estates of Citizens or Residents |
Contains | sections 2001 to 2058 |
Date | 2012 |
Laws in Effect as of Date | January 15, 2013 |
Positive Law | No |
Disposition | standard |
- Table Of Contents
- Part I - TAX IMPOSED (§§ 2001 - 2002)
- Part II - CREDITS AGAINST TAX (§§ 2010 - 2016)
- Table Of Contents
- Front Matter
- Section 2010 - Unified credit against estate tax
- Section 2011 - Credit for State death taxes
- Section 2012 - Credit for gift tax
- Section 2013 - Credit for tax on prior transfers
- Section 2014 - Credit for foreign death taxes
- Section 2015 - Credit for death taxes on remainders
- Section 2016 - Recovery of taxes claimed as credit
- Part III - GROSS ESTATE (§§ 2031 - 2046)
- Table Of Contents
- Front Matter
- Section 2031 - Definition of gross estate
- Section 2032 - Alternate valuation
- Section 2032A - Valuation of certain farm, etc., real property
- Section 2033 - Property in which the decedent had an interest
- Section 2033A - Renumbered §2057
- Section 2034 - Dower or curtesy interests
- Section 2035 - Adjustments for certain gifts made within 3 years of decedent's death
- Section 2036 - Transfers with retained life estate
- Section 2037 - Transfers taking effect at death
- Section 2038 - Revocable transfers
- Section 2039 - Annuities
- Section 2040 - Joint interests
- Section 2041 - Powers of appointment
- Section 2042 - Proceeds of life insurance
- Section 2043 - Transfers for insufficient consideration
- Section 2044 - Certain property for which marital deduction was previously allowed
- Section 2045 - Prior interests
- Section 2046 - Disclaimers
- Part IV - TAXABLE ESTATE (§§ 2051 - 2058)
- Table Of Contents
- Front Matter
- Section 2051 - Definition of taxable estate
- Section 2052 - Repealed. Pub. L. 94-455, title XX, §2001(a)(4), Oct. 4, 1976, 90 Stat. 1848
- Section 2053 - Expenses, indebtedness, and taxes
- Section 2054 - Losses
- Section 2055 - Transfers for public, charitable, and religious uses
- Section 2056 - Bequests, etc., to surviving spouse
- Section 2056A - Qualified domestic trust
- Section 2057 - Family-owned business interests
- Section 2058 - State death taxes
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