Internal Revenue Code - Subtitle B - Index

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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 Repealed.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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