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)
Part II - CREDITS AGAINST TAX (§§ 2010 - 2016)
Front Matter

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Metadata
Publication TitleUnited States Code, 2012 Edition, Title 26 - INTERNAL REVENUE CODE
CategoryBills and Statutes
CollectionUnited States Code
SuDoc Class NumberY 1.2/5:
Contained WithinTitle 26 - INTERNAL REVENUE CODE
Subtitle B - Estate and Gift Taxes
CHAPTER 11 - ESTATE TAX
Subchapter A - Estates of Citizens or Residents
PART II - CREDITS AGAINST TAX
Front Matter
Date2012
Laws in Effect as of DateJanuary 15, 2013
Positive LawNo
Dispositionstandard
Statutes at Large References90 Stat. 1853
115 Stat. 75
118 Stat. 1192
Public Law ReferencesPublic Law 94-455, Public Law 107-16, Public Law 108-311

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Amendments

2004—Pub. L. 108–311, title IV, §408(a)(20), Oct. 4, 2004, 118 Stat. 1192, added item 2011.

2001—Pub. L. 107–16, title V, §532(c)(13), June 7, 2001, 115 Stat. 75, struck out item 2011 “Credit for State death taxes”.

1976—Pub. L. 94–455, title XX, §2001(c)(1)(N)(ii), Oct. 4, 1976, 90 Stat. 1853, added item 2010.

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