INTERNAL REVENUE CODE OF 1986
Index » Subtitle B » Chapter 11 » Subchapter A
Subtitle B. Estate and Gift Taxes (§§ 2001-2801)
CHAPTER 11. ESTATE TAX
Subchapter A. Estates of Citizens or Residents
Current through February 18, 2024 (Pub. L. 118-39)
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.
| Section | Section Title |
| I.R.C. 2001 | Imposition and rate of tax |
| I.R.C. 2002 | Liability for payment |
| I.R.C. 2010 | Unified credit against estate tax |
| I.R.C. 2011 | Repealed. Pub. L. 113–295, div. A, title II, §221(a)(95)(A)(i), Dec. 19, 2014, 128 Stat. 4051 |
| I.R.C. 2012 | Credit for gift tax |
| I.R.C. 2013 | Credit for tax on prior transfers |
| I.R.C. 2014 | Credit for foreign death taxes |
| I.R.C. 2015 | Credit for death taxes on remainders |
| I.R.C. 2016 | Recovery of taxes claimed as credit |
| I.R.C. 2031 | Definition of gross estate |
| I.R.C. 2032 | Alternate valuation |
| I.R.C. 2032A | Valuation of certain farm, etc., real property |
| I.R.C. 2033 | Property in which the decedent had an interest |
| I.R.C. 2033A | Renumbered §2057 |
| I.R.C. 2034 | Dower or curtesy interests |
| I.R.C. 2035 | Adjustments for certain gifts made within 3 years of decedent's death |
| I.R.C. 2036 | Transfers with retained life estate |
| I.R.C. 2037 | Transfers taking effect at death |
| I.R.C. 2038 | Revocable transfers |
| I.R.C. 2039 | Annuities |
| I.R.C. 2040 | Joint interests |
| I.R.C. 2041 | Powers of appointment |
| I.R.C. 2042 | Proceeds of life insurance |
| I.R.C. 2043 | Transfers for insufficient consideration |
| I.R.C. 2044 | Certain property for which marital deduction was previously allowed |
| I.R.C. 2045 | Prior interests |
| I.R.C. 2046 | Disclaimers |
| I.R.C. 2051 | Definition of taxable estate |
| I.R.C. 2052 | Repealed. Pub. L. 94–455, title XX, §2001(a)(4), Oct. 4, 1976, 90 Stat. 1848 |
| I.R.C. 2053 | Expenses, indebtedness, and taxes |
| I.R.C. 2054 | Losses |
| I.R.C. 2055 | Transfers for public, charitable, and religious uses |
| I.R.C. 2056 | Bequests, etc., to surviving spouse |
| I.R.C. 2056A | Qualified domestic trust |
| I.R.C. 2057 | Repealed. Pub. L. 113–295, div. A, title II, §221(a)(97)(A), Dec. 19, 2014, 128 Stat. 4051 |
| I.R.C. 2058 | State death taxes |
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