Title 26, Chapter 11
Internal Revenue Code — 56 sections
- § 2001 Section 2001 - Imposition and rate of tax
- § 2002 Section 2002 - Liability for payment
- § 2010 Section 2010 - Unified credit against estate tax
- § 2011 Section 2011 - Repealed. Pub. L. 113–295, div. A, title II , § 221(a)(95)(A)(i), Dec. 19, 2014 , 128 Stat. 4051 ]
- § 2012 Section 2012 - Credit for gift tax
- § 2013 Section 2013 - Credit for tax on prior transfers
- § 2014 Section 2014 - Credit for foreign death taxes
- § 2015 Section 2015 - Credit for death taxes on remainders
- § 2016 Section 2016 - Recovery of taxes claimed as credit
- § 2031 Section 2031 - Definition of gross estate
- § 2032 Section 2032 - Alternate valuation
- § 2032A Section 2032A - Valuation of certain farm, etc., real property
- § 2033 Section 2033 - Property in which the decedent had an interest
- § 2033A Section 2033A - Renumbered § 2057]
- § 2034 Section 2034 - Dower or curtesy interests
- § 2035 Section 2035 - Adjustments for certain gifts made within 3 years of decedent’s death
- § 2036 Section 2036 - Transfers with retained life estate
- § 2037 Section 2037 - Transfers taking effect at death
- § 2038 Section 2038 - Revocable transfers
- § 2039 Section 2039 - Annuities
- § 2040 Section 2040 - Joint interests
- § 2041 Section 2041 - Powers of appointment
- § 2042 Section 2042 - Proceeds of life insurance
- § 2043 Section 2043 - Transfers for insufficient consideration
- § 2044 Section 2044 - Certain property for which marital deduction was previously allowed
- § 2045 Section 2045 - Prior interests
- § 2046 Section 2046 - Disclaimers
- § 2051 Section 2051 - Definition of taxable estate
- § 2052 Section 2052 - Repealed. Pub. L. 94–455, title XX , § 2001(a)(4), Oct. 4, 1976 , 90 Stat. 1848 ]
- § 2053 Section 2053 - Expenses, indebtedness, and taxes
- § 2054 Section 2054 - Losses
- § 2055 Section 2055 - Transfers for public, charitable, and religious uses
- § 2056 Section 2056 - Bequests, etc., to surviving spouse
- § 2056A Section 2056A - Qualified domestic trust
- § 2057 Section 2057 - Repealed. Pub. L. 113–295, div. A, title II , § 221(a)(97)(A), Dec. 19, 2014 , 128 Stat. 4051 ]
- § 2058 Section 2058 - State death taxes
- § 2101 Section 2101 - Tax imposed
- § 2102 Section 2102 - Credits against tax
- § 2103 Section 2103 - Definition of gross estate
- § 2104 Section 2104 - Property within the United States
- § 2105 Section 2105 - Property without the United States
- § 2106 Section 2106 - Taxable estate
- § 2107 Section 2107 - Expatriation to avoid tax
- § 2108 Section 2108 - Application of pre-1967 estate tax provisions
- § 2201 Section 2201 - Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
- § 2202 Section 2202 - Repealed. Pub. L. 94–455, title XIX , § 1902(a)(8), Oct. 4, 1976 , 90 Stat. 1805 ]
- § 2203 Section 2203 - Definition of executor
- § 2204 Section 2204 - Discharge of fiduciary from personal liability
- § 2205 Section 2205 - Reimbursement out of estate
- § 2206 Section 2206 - Liability of life insurance beneficiaries
- § 2207 Section 2207 - Liability of recipient of property over which decedent had power of appointment
- § 2207A Section 2207A - Right of recovery in the case of certain marital deduction property
- § 2207B Section 2207B - Right of recovery where decedent retained interest
- § 2208 Section 2208 - Certain residents of possessions considered citizens of the United States
- § 2209 Section 2209 - Certain residents of possessions considered nonresidents not citizens of the United States
- § 2210 Section 2210 - Repealed. Pub. L. 111–312, title III , § 301(a), Dec. 17, 2010 , 124 Stat. 3300 ]