CHAPTER 11 — Estate Tax
56 sections.
Subchapter A — Estates of Citizens or Residents 36 sections
PART I — TAX IMPOSED 2 sections
PART II — CREDITS AGAINST TAX 7 sections
- § 2010. — Unified credit against estate tax
- [§ 2011. — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(A)(i), Dec. 19, 2014, 128 Stat. 4051]
- § 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 18 sections
- § 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
- [§ 2033A. — Renumbered § 2057]
- § 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 9 sections
- § 2051. — Definition of taxable estate
- [§ 2052. — Repealed. Pub. L. 94–455, title XX, § 2001(a)(4), Oct. 4, 1976, 90 Stat. 1848]
- § 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. — Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(97)(A), Dec. 19, 2014, 128 Stat. 4051]
- § 2058. — State death taxes
Subchapter B — Estates of Nonresidents Not Citizens 8 sections
Subchapter C — Miscellaneous 12 sections
- § 2201. — Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
- [§ 2202. — Repealed. Pub. L. 94–455, title XIX, § 1902(a)(8), Oct. 4, 1976, 90 Stat. 1805]
- § 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
- [§ 2210. — Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]