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TITLE 26 - INTERNAL REVENUE CODE
This version of the Internal Revenue Code is up to date and current as of mid-2007.
Subtitle B - Estate and Gift Taxes
- CHAPTER 11 - ESTATE TAX
- Subchapter A - Estates of Citizens or Residents
- PART I - TAX IMPOSED
- Sec. 2001. Imposition and rate of tax
- Sec. 2002. Liability for payment
- PART II - CREDITS AGAINST TAX
- Sec. 2010. Unified credit against estate tax
- Sec. 2011. Credit for State death taxes
- Sec. 2012. Credit for gift tax
- Sec. 2013. Credit for tax on prior transfers
- Sec. 2014. Credit for foreign death taxes
- Sec. 2015. Credit for death taxes on remainders
- Sec. 2016. Recovery of taxes claimed as credit
- PART III - GROSS ESTATE
- Sec. 2031. Definition of gross estate
- Sec. 2032. Alternate valuation
- Sec. 2032A. Valuation of certain farm, etc., real property
- Sec. 2033. Property in which the decedent had an interest
- (Sec. 2033A. Renumbered Sec. 2057)
- Sec. 2034. Dower or curtesy interests
- Sec. 2035. Adjustments for certain gifts made within 3 years of decedent's death
- Sec. 2036. Transfers with retained life estate
- Sec. 2037. Transfers taking effect at death
- Sec. 2038. Revocable transfers
- Sec. 2039. Annuities
- Sec. 2040. Joint interests
- Sec. 2041. Powers of appointment
- Sec. 2042. Proceeds of life insurance
- Sec. 2043. Transfers for insufficient consideration
- Sec. 2044. Certain property for which marital deduction was previously allowed
- Sec. 2045. Prior interests
- Sec. 2046. Disclaimers
- PART IV - TAXABLE ESTATE
- Sec. 2051. Definition of taxable estate
- (Sec. 2052. Repealed. Pub. L. 94-455, title XX, Sec. 2001(a)(4), Oct. 4, 1976, 90 Stat. 1848)
- Sec. 2053. Expenses, indebtedness, and taxes
- Sec. 2054. Losses
- Sec. 2055. Transfers for public, charitable, and religious uses
- Sec. 2056. Bequests, etc., to surviving spouse
- Sec. 2056A. Qualified domestic trust
- Sec. 2057. Family-owned business interests
- Sec. 2058. State death taxes
- Subchapter B - Estates of Nonresidents Not Citizens
- Sec. 2101. Tax imposed
- Sec. 2102. Credits against tax
- Sec. 2103. Definition of gross estate
- Sec. 2104. Property within the United States
- Sec. 2105. Property without the United States
- Sec. 2106. Taxable estate
- Sec. 2107. Expatriation to avoid tax
- Sec. 2108. Application of pre-1967 estate tax provisions
- Subchapter C - Miscellaneous
- Sec. 2201. Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
- (Sec. 2202. Repealed. Pub. L. 94-455, title XIX, Sec. 1902(a)(8), Oct. 4, 1976, 90 Stat. 1805)
- Sec. 2203. Definition of executor
- Sec. 2204. Discharge of fiduciary from personal liability
- Sec. 2205. Reimbursement out of estate
- Sec. 2206. Liability of life insurance beneficiaries
- Sec. 2207. Liability of recipient of property over which decedent had power of appointment
- Sec. 2207A. Right of recovery in the case of certain marital deduction property
- Sec. 2207B. Right of recovery where decedent retained interest
- Sec. 2208. Certain residents of possessions considered citizens of the United States
- Sec. 2209. Certain residents of possessions considered nonresidents not citizens of the United States
- Sec. 2210. Termination
- CHAPTER 12 - GIFT TAX
- Subchapter A - Determination of Tax Liability
- Sec. 2501. Imposition of tax
- Sec. 2502. Rate of tax
- Sec. 2503. Taxable gifts
- Sec. 2504. Taxable gifts for preceding calendar periods
- Sec. 2505. Unified credit against gift tax
- Subchapter B - Transfers
- Sec. 2511. Transfers in general
- Sec. 2512. Valuation of gifts
- Sec. 2513. Gift by husband or wife to third party
- Sec. 2514. Powers of appointment
- Sec. 2515. Treatment of generation-skipping transfer tax
- (Sec. 2515A. Repealed. Pub. L. 97-34, title IV, Sec. 403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302)
- Sec. 2516. Certain property settlements
- (Sec. 2517. Repealed. Pub. L. 99-514, title XVIII, Sec. 1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868)
- Sec. 2518. Disclaimers
- Sec. 2519. Dispositions of certain life estates
- Subchapter C - Deductions
- (Sec. 2521. Repealed. Pub. L. 94-455, title XX, Sec. 2001(b)(3), Oct. 4, 1976, 90 Stat. 1849)
- Sec. 2522. Charitable and similar gifts
- Sec. 2523. Gift to spouse
- Sec. 2524. Extent of deductions
- CHAPTER 13 - TAX ON GENERATION-SKIPPING TRANSFERS
- Subchapter A - Tax Imposed
- Sec. 2601. Tax imposed
- Sec. 2602. Amount of tax
- Sec. 2603. Liability for tax
- Sec. 2604. Credit for certain State taxes
- Subchapter B - Generation-Skipping Transfers
- Sec. 2611. Generation-skipping transfer defined
- Sec. 2612. Taxable termination; taxable distribution; direct skip
- Sec. 2613. Skip person and non-skip person defined
- (Sec. 2614. Omitted)
- Subchapter C - Taxable Amount
- Sec. 2621. Taxable amount in case of taxable distribution
- Sec. 2622. Taxable amount in case of taxable termination
- Sec. 2623. Taxable amount in case of direct skip
- Sec. 2624. Valuation
- Subchapter D - GST Exemption
- Sec. 2631. GST exemption
- Sec. 2632. Special rules for allocation of GST exemption
- Subchapter E - Applicable Rate; Inclusion Ratio
- Sec. 2641. Applicable rate
- Sec. 2642. Inclusion ratio
- Subchapter F - Other Definitions and Special Rules
- Sec. 2651. Generation assignment
- Sec. 2652. Other definitions
- Sec. 2653. Taxation of multiple skips
- Sec. 2654. Special rules
- Subchapter G - Administration
- Sec. 2661. Administration
- Sec. 2662. Return requirements
- Sec. 2663. Regulations
- Sec. 2664. Termination
- CHAPTER 14 - SPECIAL VALUATION RULES
- Sec. 2701. Special valuation rules in case of transfers of certain interests in corporations or partnerships
- Sec. 2702. Special valuation rules in case of transfers of interests in trusts
- Sec. 2703. Certain rights and restrictions disregarded
- Sec. 2704. Treatment of certain lapsing rights and restrictions
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