US Code

Tag: Estate Tax

  • 26-U.S.C.-2054

    26-U.S.C.-2054 §2054 – Losses Pathway Title 26 > Subtitle B > Chapter 11 > Subchapter A > Part IV > Section 2054 Details Reference: Section 2054 Legend: §2054 – Losses USCode Year: 2013 Provision Content For purposes of the tax imposed by section 2001, the value of the taxable estate shall be determined by deducting from the value of the gross estate losses incurred during…

  • 26-U.S.C.-2054

    26-U.S.C.-2054 §2054 – Losses Pathway Title 26 > Subtitle B > Chapter 11 > Subchapter A > Part IV > Section 2054 Details Reference: Section 2054 Legend: §2054 – Losses USCode Year: 2013 Provision Content For purposes of the tax imposed by section 2001, the value of the taxable estate shall be determined by deducting from the value of the gross estate losses incurred during…

  • 26-U.S.C.-2102

    26-U.S.C.-2102 §2102 – Credits Against Tax Pathway Title 26 > Subtitle B > Chapter 11 > Subchapter B > Section 2102 Details Reference: Section 2102 Legend: §2102 – Credits Against Tax USCode Year: 2013 Provision Content (a) In general The tax imposed by section 2101 shall be credited with the amounts determined in accordance with sections 2012 and 2013 (relating to gift tax…

  • 26-U.S.C.-2046

    26-U.S.C.-2046 §2046 – Disclaimers Pathway Title 26 > Subtitle B > Chapter 11 > Subchapter A > Part III > Section 2046 Details Reference: Section 2046 Legend: §2046 – Disclaimers USCode Year: 2013 Provision Content For provisions relating to the effect of a qualified disclaimer for purposes of this chapter, see section 2518. (Added Pub. L. 94–455, title XX, §2009(b)(2), Oct. 4, 1976, 90 Stat.…

  • 26-U.S.C.-2002

    26-U.S.C.-2002 §2002 – Liability For Payment Pathway Title 26 > Subtitle B > Chapter 11 > Subchapter A > Part I > Section 2002 Details Reference: Section 2002 Legend: §2002 – Liability For Payment USCode Year: 2013 Provision Content The tax imposed by this chapter shall be paid by the executor. (Aug. 16, 1954, ch. 736, 68A Stat. 374; Pub. L. 98–369, div. A, title…

  • 26-U.S.C.-2002

    26-U.S.C.-2002 §2002 – Liability For Payment Pathway Title 26 > Subtitle B > Chapter 11 > Subchapter A > Part I > Section 2002 Details Reference: Section 2002 Legend: §2002 – Liability For Payment USCode Year: 2013 Provision Content The tax imposed by this chapter shall be paid by the executor. (Aug. 16, 1954, ch. 736, 68A Stat. 374; Pub. L. 98–369, div. A, title…

  • Subtitle B – Estate and Gift Taxes

    Subtitle B – Estate and Gift Taxes Estate and Gift Taxes Pathway Title 26 > Subtitle B Details Reference: Subtitle B Legend: Estate and Gift Taxes USCode Year: 2013 Provision Content Amendments 2008—Pub. L. 110–245, title III, §301(b)(2), June 17, 2008, 122 Stat. 1646, added item for chapter 15. 1990—Pub. L. 101–508, title XI, §11602(c), Nov. 5,…

  • 26-U.S.C.-2016

    26-U.S.C.-2016 §2016 – Recovery of Taxes Claimed As Credit Pathway Title 26 > Subtitle B > Chapter 11 > Subchapter A > Part II > Section 2016 Details Reference: Section 2016 Legend: §2016 – Recovery of Taxes Claimed As Credit USCode Year: 2013 Provision Content If any tax claimed as a credit under section 2014 is recovered from any foreign country, the executor, or any…

  • 26-U.S.C.-2016

    26-U.S.C.-2016 §2016 – Recovery of Taxes Claimed As Credit Pathway Title 26 > Subtitle B > Chapter 11 > Subchapter A > Part II > Section 2016 Details Reference: Section 2016 Legend: §2016 – Recovery of Taxes Claimed As Credit USCode Year: 2013 Provision Content If any tax claimed as a credit under section 2014 is recovered from any foreign country, the executor, or any…

  • 26-U.S.C.-2051

    26-U.S.C.-2051 §2051 – Definition of Taxable Estate Pathway Title 26 > Subtitle B > Chapter 11 > Subchapter A > Part IV > Section 2051 Details Reference: Section 2051 Legend: §2051 – Definition of Taxable Estate USCode Year: 2013 Provision Content For purposes of the tax imposed by section 2001, the value of the taxable estate shall be determined by deducting from the value of…