Part IV – Taxable Estate

Taxable Estate

Pathway

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

Details

• Reference: Part IV
• Legend: Taxable Estate
• USCode Year: 2013

Provision Content

Amendments

2001—Pub. L. 107–16, title V, §532(c)(14), June 7, 2001, 115 Stat. 75, added item 2058.

1998—Pub. L. 105–206, title VI, §6006(b)(1)(F), July 22, 1998, 112 Stat. 808, added item 2057.

1990—Pub. L. 101–508, title XI, §11704(a)(39), Nov. 5, 1990, 104 Stat. 1388–520, amended directory language of section 5033(a)(3) of Pub. L. 100–647. See 1988 Amendment note below.

Pub. L. 101–508, title XI, §11704(a)(16), Nov. 5, 1990, 104 Stat. 1388–518, substituted trust for trusts in item 2056A.

1989—Pub. L. 101–239, title VII, §7304(a)(2)(E), Dec. 19, 1989, 103 Stat. 2353, struck out item 2057 Sales of employer securities to employee stock ownership plans or worker-owned cooperatives.

1988—Pub. L. 100–647, title V, §5033(a)(3), Nov. 10, 1988, 102 Stat. 3672, as amended by Pub. L. 101–508, title XI, §11704(a)(39), Nov. 5, 1990, 104 Stat. 1388–520, added item 2056A.

1986—Pub. L. 99–514, title XI, §1172(b)(3), Oct. 22, 1986, 100 Stat. 2515, added item 2057.

1981—Pub. L. 97–34, title IV, §427(b), Aug. 13, 1981, 95 Stat. 318, struck out item 2057 Bequests, etc., to certain minor children.

1976—Pub. L. 94–455, title XX, §§2001(c)(1)(N)(iv), 2007(b), Oct. 4, 1976, 90 Stat. 1853, 1890, added item 2057 and struck out item 2052 Exemption.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-2032 in the Legal Encyclopedia: Estate Tax

In this entry about 26-U.S.C.-2032, 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 IV/Section 2051 – Definition of Taxable Estate
• Title 26/Subtitle B/Chapter 11/Subchapter A/Part IV/Section 2052 – [Repealed. Pub. L. 94-455, Title XX, §2001(A)(4), Oct. 4, 1976, 90 Stat. 1848]
• Title 26/Subtitle B/Chapter 11/Subchapter A/Part IV/Section 2053 – Expenses, Indebtedness, and Taxes
• Title 26/Subtitle B/Chapter 11/Subchapter A/Part IV/Section 2054 – Losses
• Title 26/Subtitle B/Chapter 11/Subchapter A/Part IV/Section 2055 – Transfers For Public, Charitable, and Religious Uses
• Title 26/Subtitle B/Chapter 11/Subchapter A/Part IV/Section 2056 – Bequests, Etc., to Surviving Spouse
• Title 26/Subtitle B/Chapter 11/Subchapter A/Part IV/Section 2056A – Qualified Domestic Trust
• Title 26/Subtitle B/Chapter 11/Subchapter A/Part IV/Section 2057 – Family-Owned Business Interests
• Title 26/Subtitle B/Chapter 11/Subchapter A/Part IV/Section 2058 – State Death Taxes