Legalize59765 laws
59765 laws
- § 2. Definitions and special rules
- § 2001. Imposition and rate of tax
- § 2002. Liability for payment
- § 2010. Unified credit against estate tax
- [§ 2011. Repealed. [Pub. L. 113–295, div. A, title II, § 221(a)(95)(A)(i)](/us/pl/113/295/dA/tII/s221/a/95/A/i), Dec. 19, 2014, [128 Stat. 4051](/us/stat/128/4051)]
- § 225. Qualified overtime compensation
- § 2012. Credit for gift tax
- § 2013. Credit for tax on prior transfers
- § 2014. Credit for foreign death taxes
- § 2015. Credit for death taxes on remainders
- § 2016. Recovery of taxes claimed as credit
- § 2031. Definition of gross estate
- § 2032. Alternate valuation
- § 2032A. Valuation of certain farm, etc., real property
- § 2033. Property in which the decedent had an interest
- § 2035. Adjustments for certain gifts made within 3 years of decedent’s death
- § 2036. Transfers with retained life estate
- § 2037. Transfers taking effect at death
- § 2038. Revocable transfers
- § 2039. Annuities
- § 2040. Joint interests
- § 2041. Powers of appointment
- § 2042. Proceeds of life insurance
- § 2043. Transfers for insufficient consideration
- § 2516. Certain property settlements
- § 2044. Certain property for which marital deduction was previously allowed
- § 2045. Prior interests
- § 2046. Disclaimers
- § 2051. Definition of taxable estate
- [§ 2052. Repealed. [Pub. L. 94–455, title XX, § 2001(a)(4)](/us/pl/94/455/tXX/s2001/a/4), Oct. 4, 1976, [90 Stat. 1848](/us/stat/90/1848)]
- § 2053. Expenses, indebtedness, and taxes
- § 2054. Losses
- § 2055. Transfers for public, charitable, and religious uses
- § 2056. Bequests, etc., to surviving spouse
- § 2056A. Qualified domestic trust
- [§ 2057. Repealed. [Pub. L. 113–295, div. A, title II, § 221(a)(97)(A)](/us/pl/113/295/dA/tII/s221/a/97/A), Dec. 19, 2014, [128 Stat. 4051](/us/stat/128/4051)]
- § 2058. State death taxes
- § 21. Expenses for household and dependent care services necessary for gainful employment
- § 2101. Tax imposed
- § 2102. Credits against tax
- § 2103. Definition of gross estate
- § 2104. Property within the United States
- § 2105. Property without the United States
- § 2106. Taxable estate
- § 2653. Taxation of multiple skips
- § 2107. Expatriation to avoid tax
- § 2108. Application of pre-1967 estate tax provisions
- § 211. Allowance of deductions
- § 212. Expenses for production of income
- § 213. Medical, dental, etc., expenses