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Index  » Subtitle B  » Chapter 11  » Subchapter C

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


Subchapter C. Miscellaneous

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

The following list shows all sections of subchapter C (Miscellaneous) 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. 2201Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
I.R.C. 2202Repealed. Pub. L. 94–455, title XIX, §1902(a)(8), Oct. 4, 1976, 90 Stat. 1805
I.R.C. 2203Definition of executor
I.R.C. 2204Discharge of fiduciary from personal liability
I.R.C. 2205Reimbursement out of estate
I.R.C. 2206Liability of life insurance beneficiaries
I.R.C. 2207Liability of recipient of property over which decedent had power of appointment
I.R.C. 2207ARight of recovery in the case of certain marital deduction property
I.R.C. 2207BRight of recovery where decedent retained interest
I.R.C. 2208Certain residents of possessions considered citizens of the United States
I.R.C. 2209Certain residents of possessions considered nonresidents not citizens of the United States
I.R.C. 2210Repealed. Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300

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