Internal Revenue Code - Subtitle B - Index

From TaxAlmanac, A Free Online Resource for Tax Professionals
Note: You are using this website at your own risk, subject to our Disclaimer and Website Use and Contribution Terms.

From TaxAlmanac

Jump to: navigation, search


Index | Prev | Next

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 Repealed.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

Index | Prev | Next

Personal tools