Title 26, Chapter 11
Internal Revenue Code — 50 active sections, 6 inactive
Sections in this chapter
- § 2001Imposition and rate of tax
- § 2002Liability for payment
- § 2010Unified credit against estate tax
- § 2011Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(A)(i) , Dec. 19, 2014 , 128 Stat. 4051 ]Repealed
- § 2012Credit for gift tax
- § 2013Credit for tax on prior transfers
- § 2014Credit for foreign death taxes
- § 2015Credit for death taxes on remainders
- § 2016Recovery of taxes claimed as credit
- § 2031Definition of gross estate
- § 2032Alternate valuation
- § 2032AValuation of certain farm, etc., real property
- § 2033Property in which the decedent had an interest
- § 2033ARenumbered § 2057]Renumbered
- § 2034Dower or curtesy interests
- § 2035Adjustments for certain gifts made within 3 years of decedent’s death
- § 2036Transfers with retained life estate
- § 2037Transfers taking effect at death
- § 2038Revocable transfers
- § 2039Annuities
- § 2040Joint interests
- § 2041Powers of appointment
- § 2042Proceeds of life insurance
- § 2043Transfers for insufficient consideration
- § 2044Certain property for which marital deduction was previously allowed
- § 2045Prior interests
- § 2046Disclaimers
- § 2051Definition of taxable estate
- § 2052Repealed. Pub. L. 94–455, title XX, § 2001(a)(4) , Oct. 4, 1976 , 90 Stat. 1848 ]Repealed
- § 2053Expenses, indebtedness, and taxes
- § 2054Losses
- § 2055Transfers for public, charitable, and religious uses
- § 2056Bequests, etc., to surviving spouse
- § 2056AQualified domestic trust
- § 2057Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(97)(A) , Dec. 19, 2014 , 128 Stat. 4051 ]Repealed
- § 2058State death taxes
- § 2101Tax imposed
- § 2102Credits against tax
- § 2103Definition of gross estate
- § 2104Property within the United States
- § 2105Property without the United States
- § 2106Taxable estate
- § 2107Expatriation to avoid tax
- § 2108Application of pre-1967 estate tax provisions
- § 2201Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
- § 2202Repealed. Pub. L. 94–455, title XIX, § 1902(a)(8) , Oct. 4, 1976 , 90 Stat. 1805 ]Repealed
- § 2203Definition of executor
- § 2204Discharge of fiduciary from personal liability
- § 2205Reimbursement out of estate
- § 2206Liability of life insurance beneficiaries
- § 2207Liability of recipient of property over which decedent had power of appointment
- § 2207ARight of recovery in the case of certain marital deduction property
- § 2207BRight of recovery where decedent retained interest
- § 2208Certain residents of possessions considered citizens of the United States
- § 2209Certain residents of possessions considered nonresidents not citizens of the United States
- § 2210Repealed. Pub. L. 111–312, title III, § 301(a) , Dec. 17, 2010 , 124 Stat. 3300 ]Repealed
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