There is a newer version of the US Code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)
Subchapter A - Estates of Citizens or Residents (Sections 2001 - 2058)
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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 Subchapter A - Estates of Citizens or Residents |
Contains | sections 2001 to 2058 |
Date | 2015 |
Laws In Effect As Of Date | January 3, 2016 |
Positive Law | No |
Disposition | standard |
- Table of Contents
- Part I - Tax Imposed (Sections 2001 - 2002)
- Part II - Credits Against Tax (Sections 2010 - 2016)
- Table of Contents
- Front Matter
- Sec. 2010 - Unified credit against estate tax
- Sec. 2011 - Repealed. Pub. L. 113-295, div. A, title II, §221(a)(95)(A)(i), Dec. 19, 2014, 128 Stat. 4051
- Sec. 2012 - Credit for gift tax
- Sec. 2013 - Credit for tax on prior transfers
- Sec. 2014 - Credit for foreign death taxes
- Sec. 2015 - Credit for death taxes on remainders
- Sec. 2016 - Recovery of taxes claimed as credit
- Part III - Gross Estate (Sections 2031 - 2046)
- Table of Contents
- Front Matter
- Sec. 2031 - Definition of gross estate
- Sec. 2032 - Alternate valuation
- Sec. 2032A - Valuation of certain farm, etc., real property
- Sec. 2033 - Property in which the decedent had an interest
- Sec. 2033A - Renumbered §2057
- Sec. 2034 - Dower or curtesy interests
- Sec. 2035 - Adjustments for certain gifts made within 3 years of decedent's death
- Sec. 2036 - Transfers with retained life estate
- Sec. 2037 - Transfers taking effect at death
- Sec. 2038 - Revocable transfers
- Sec. 2039 - Annuities
- Sec. 2040 - Joint interests
- Sec. 2041 - Powers of appointment
- Sec. 2042 - Proceeds of life insurance
- Sec. 2043 - Transfers for insufficient consideration
- Sec. 2044 - Certain property for which marital deduction was previously allowed
- Sec. 2045 - Prior interests
- Sec. 2046 - Disclaimers
- Part IV - Taxable Estate (Sections 2051 - 2058)
- Table of Contents
- Front Matter
- Sec. 2051 - Definition of taxable estate
- Sec. 2052 - Repealed. Pub. L. 94-455, title XX, §2001(a)(4), Oct. 4, 1976, 90 Stat. 1848
- Sec. 2053 - Expenses, indebtedness, and taxes
- Sec. 2054 - Losses
- Sec. 2055 - Transfers for public, charitable, and religious uses
- Sec. 2056 - Bequests, etc., to surviving spouse
- Sec. 2056A - Qualified domestic trust
- Sec. 2057 - Repealed. Pub. L. 113-295, div. A, title II, §221(a)(97)(A), Dec. 19, 2014, 128 Stat. 4051
- Sec. 2058 - State death taxes
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