Part II – Credits Against Tax

Credits Against Tax

Pathway

Title 26 > Subtitle B > Chapter 11 > Subchapter A > Part II

Details

• Reference: Part II
• Legend: Credits Against Tax
• USCode Year: 2013

Provision Content

Amendments

2004—Pub. L. 108–311, title IV, §408(a)(20), Oct. 4, 2004, 118 Stat. 1192, added item 2011.

2001—Pub. L. 107–16, title V, §532(c)(13), June 7, 2001, 115 Stat. 75, struck out item 2011 Credit for State death taxes.

1976—Pub. L. 94–455, title XX, §2001(c)(1)(N)(ii), Oct. 4, 1976, 90 Stat. 1853, added item 2010.

U.S. Encyclopedia of Law Coverage

Title 26 – Internal Revenue Code in the Legal Encyclopedia: Estate Tax

In this entry about Title 26 – Internal Revenue Code, find legal reference material, bibliographies and premiere content related to estate tax in the American Encyclopedia of Law, presenting a comprehensive view of the United States estate tax-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle B/Chapter 11/Subchapter A/Part II/Section 2010 – Unified Credit Against Estate Tax
• Title 26/Subtitle B/Chapter 11/Subchapter A/Part II/Section 2011 – Credit For State Death Taxes
• Title 26/Subtitle B/Chapter 11/Subchapter A/Part II/Section 2012 – Credit For Gift Tax
• Title 26/Subtitle B/Chapter 11/Subchapter A/Part II/Section 2013 – Credit For Tax On Prior Transfers
• Title 26/Subtitle B/Chapter 11/Subchapter A/Part II/Section 2014 – Credit For Foreign Death Taxes
• Title 26/Subtitle B/Chapter 11/Subchapter A/Part II/Section 2015 – Credit For Death Taxes On Remainders
• Title 26/Subtitle B/Chapter 11/Subchapter A/Part II/Section 2016 – Recovery of Taxes Claimed As Credit