US Code Title 26 Chapter 11 Estate Tax

Subchapter A - Estates of Citizens or Residents

Part I - Tax Imposed

§ 2001 - Imposition and Rate of Tax
§ 2002 - Liability for Payment

Part II - Credits Against Tax

§ 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

Part III - Gross Estate

§ 2031 - Definition of Gross Estate
§ 2032 - Alternate Valuation
§ 2032A - Valuation of Certain Farm, Etc., Real Property
§ 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

Part IV - Taxable Estate

§ 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
§ 2056A - Qualified Domestic Trust
§ 2057 - Family-owned Business Interests
§ 2058 - State Death Taxes

Subchapter B - Estates of Nonresidents Not Citizens

§ 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

Subchapter C - Miscellaneous

§ 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
§ 2207A - Right of Recovery in the Case of Certain Marital Deduction Property
§ 2207B - Right of Recovery Where Decedent Retained Interest
§ 2208 - Certain Residents of Possessions Considered Citizens of the United States
§ 2209 - Certain Residents of Possessions Considered Nonresidents Not Citizens of the United States

Last modified: October 26, 2015