There is a newer version of the US Code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)
Chapter 11 - Estate Tax (Sections 2001 - 2210)
View Metadata
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 CHAPTER 11 - ESTATE TAX |
Contains | sections 2001 to 2210 |
Date | 2015 |
Laws In Effect As Of Date | January 3, 2016 |
Positive Law | No |
Disposition | standard |
- Table of Contents
- Front Matter
- Subchapter A - Estates of Citizens or Residents (Sections 2001 - 2058)
- Subchapter B - Estates of Nonresidents Not Citizens (Sections 2101 - 2108)
- Table of Contents
- Front Matter
- Sec. 2101 - Tax imposed
- Sec. 2102 - Credits against tax
- Sec. 2103 - Definition of gross estate
- Sec. 2104 - Property within the United States
- Sec. 2105 - Property without the United States
- Sec. 2106 - Taxable estate
- Sec. 2107 - Expatriation to avoid tax
- Sec. 2108 - Application of pre-1967 estate tax provisions
- Subchapter C - Miscellaneous (Sections 2201 - 2210)
- Table of Contents
- Front Matter
- Sec. 2201 - Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
- Sec. 2202 - Repealed. Pub. L. 94-455, title XIX, §1902(a)(8), Oct. 4, 1976, 90 Stat. 1805
- Sec. 2203 - Definition of executor
- Sec. 2204 - Discharge of fiduciary from personal liability
- Sec. 2205 - Reimbursement out of estate
- Sec. 2206 - Liability of life insurance beneficiaries
- Sec. 2207 - Liability of recipient of property over which decedent had power of appointment
- Sec. 2207A - Right of recovery in the case of certain marital deduction property
- Sec. 2207B - Right of recovery where decedent retained interest
- Sec. 2208 - Certain residents of possessions considered citizens of the United States
- Sec. 2209 - Certain residents of possessions considered nonresidents not citizens of the United States
- Sec. 2210 - Repealed. Pub. L. 111-312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300
Disclaimer: These codes may not be the most recent version. The United States Government Printing Office may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the US site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.