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Index  » Subtitle B  » Chapter 11  » Subchapter A

Subtitle B. Estate and Gift Taxes (§§ 2001-2801)


Subchapter A. Estates of Citizens or Residents

Current through December 21, 2022 (Pub. L. 117-262)

The following list shows all sections of subchapter A (Estates of Citizens or Residents) of chapter 11 (ESTATE TAX) of subtitle B (Estate and Gift Taxes (§§ 2001-2801)) of the Internal Revenue Code of 1986 (Title 26 of the United States Code). Tap a section to view its text.

SectionSection Title
I.R.C. 2001Imposition and rate of tax
I.R.C. 2002Liability for payment
I.R.C. 2010Unified credit against estate tax
I.R.C. 2011Repealed. Pub. L. 113–295, div. A, title II, §221(a)(95)(A)(i), Dec. 19, 2014, 128 Stat. 4051
I.R.C. 2012Credit for gift tax
I.R.C. 2013Credit for tax on prior transfers
I.R.C. 2014Credit for foreign death taxes
I.R.C. 2015Credit for death taxes on remainders
I.R.C. 2016Recovery of taxes claimed as credit
I.R.C. 2031Definition of gross estate
I.R.C. 2032Alternate valuation
I.R.C. 2032AValuation of certain farm, etc., real property
I.R.C. 2033Property in which the decedent had an interest
I.R.C. 2033ARenumbered §2057
I.R.C. 2034Dower or curtesy interests
I.R.C. 2035Adjustments for certain gifts made within 3 years of decedent's death
I.R.C. 2036Transfers with retained life estate
I.R.C. 2037Transfers taking effect at death
I.R.C. 2038Revocable transfers
I.R.C. 2039Annuities
I.R.C. 2040Joint interests
I.R.C. 2041Powers of appointment
I.R.C. 2042Proceeds of life insurance
I.R.C. 2043Transfers for insufficient consideration
I.R.C. 2044Certain property for which marital deduction was previously allowed
I.R.C. 2045Prior interests
I.R.C. 2046Disclaimers
I.R.C. 2051Definition of taxable estate
I.R.C. 2052Repealed. Pub. L. 94–455, title XX, §2001(a)(4), Oct. 4, 1976, 90 Stat. 1848
I.R.C. 2053Expenses, indebtedness, and taxes
I.R.C. 2054Losses
I.R.C. 2055Transfers for public, charitable, and religious uses
I.R.C. 2056Bequests, etc., to surviving spouse
I.R.C. 2056AQualified domestic trust
I.R.C. 2057Repealed. Pub. L. 113–295, div. A, title II, §221(a)(97)(A), Dec. 19, 2014, 128 Stat. 4051
I.R.C. 2058State death taxes

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