IRS Estate Tax Code: 26 USCS
Table of Contents
26 USCS § 2001 (2005)
§ 2001. Imposition and rate of tax
§ 2002. Liability for payment
§ 2010. Unified credit against estate tax
§ 2011. Credit for State death taxes
§ 2012. Credit for gift tax
§ 2013. Credit for tax on prior transfers
§ 2014. Credit for foreign death taxes
§ 2015. Credit for death taxes on remainders
§ 2016. Recovery of taxes claimed as credit
§ 2031. Definition of gross estate
§ 2032. Alternate valuation
§ 2033. Property in which the decedent had an interest
§ 2034. Dower or curtesy interests
§ 2035. Adjustments for certain gifts made within 3 years of decedent's death
§ 2036. Transfers with retained life estate
§ 2037. Transfers taking effect at death
§ 2038. Revocable transfers
§ 2039. Annuities
§ 2040. Joint interests
§ 2041. Powers of appointment
§ 2042. Proceeds of life insurance
§ 2043. Transfers for insufficient consideration
§ 2044. Certain property for which marital deduction was previously allowed
§ 2045. Prior interests
§ 2046. Disclaimers
§ 2051. Definition of taxable estate
§ 2053. Expenses, indebtedness, and taxes
§ 2054. Losses
§ 2055. Transfers for public, charitable, and religious uses
§ 2056. Bequests, etc., to surviving spouse
§ 2057. Family-owned business interests
§ 2058. State death taxes
26 USCS § 2101 (2005)
§ 2101. Tax imposed
§ 2102. Credits against tax
§ 2103. Definition of gross estate
§ 2104. Property within the United States
§ 2105. Property without the United States
§ 2106. Taxable estate
§ 2107. Expatriation to avoid tax
§ 2108. Application of pre-1967 estate tax provisions
26 USCS § 2201 (2005)
§ 2201. Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
§ 2203. Definition of executor
§ 2204. Discharge of fiduciary from personal liability
§ 2205. Reimbursement out of estate
§ 2206. Liability of life insurance beneficiaries
§ 2207. Liability of recipient of property over which decedent had power of appointment
§ 2208. Certain residents of possessions considered citizens of the United States
§ 2209. Certain residents of possessions considered nonresidents not citizens of the United States
§ 2210. Termination
