Subchapter C –

Miscellaneous

Pathway

Title 26 > Subtitle B > Chapter 11 > Subchapter C

Details

• Reference: Subchapter C
• Legend: Miscellaneous
• USCode Year: 2013

Provision Content

Amendments

2010—Pub. L. 111–312, title III, §301(a), Dec. 17, 2010, 124 Stat. 3300, amended analysis to read as if amendment by Pub. L. 107–16, §501(c)(1), had never been enacted. See 2001 Amendment note below.

2003—Pub. L. 108–121, title I, §110(c)(2)(B), Nov. 11, 2003, 117 Stat. 1342, inserted , deaths of astronauts, after Forces in item 2201.

2002—Pub. L. 107–134, title I, §103(c), Jan. 23, 2002, 115 Stat. 2431, substituted Combat zone-related deaths of members of the Armed Forces and deaths of victims of certain terrorist attacks. for Members of the Armed Forces dying in combat zone or by reason of combat-zone-incurred wounds, etc. in item 2201.

2001—Pub. L. 107–16, title V, §501(c)(1), June 7, 2001, 115 Stat. 69, added item 2210 Termination.

1989—Pub. L. 101–239, title VII, §7304(b)(2)(C), Dec. 19, 1989, 103 Stat. 2353, struck out item 2210 Liability for payment in case of transfer of employer securities to an employee stock ownership plan or a worker-owned cooperative.

1988—Pub. L. 100–647, title III, §3031(f)(2), Nov. 10, 1988, 102 Stat. 3638, added item 2207B.

1984—Pub. L. 98–369, div. A, title V, §544(b)(2), July 18, 1984, 98 Stat. 894, added item 2210.

1981—Pub. L. 97–34, title IV, §403(d)(4)(B), Aug. 13, 1981, 95 Stat. 305, added item 2207A.

1976—Pub. L. 94–455, title XIX, §1902(b)(1), Oct. 4, 1976, 90 Stat. 1806, struck out item 2202 Missionaries in foreign service.

1975—Pub. L. 93–597, §6(b)(3), Jan. 2, 1975, 88 Stat. 1953, substituted Members of the Armed Forces dying in combat zone or by reason of combat-zone-incurred wounds, etc. for Members of the Armed Forces dying during an induction period. in item 2201.

1970—Pub. L. 91–614, title I, §101(d)(3), Dec. 31, 1970, 84 Stat. 1837, substituted Discharge of fiduciary from personal liability for Discharge of executor from personal liability in item 2204.

1960—Pub. L. 86–779, §4(b)(2), Sept. 14, 1960, 74 Stat. 1000, added item 2209.

1958—Pub. L. 85–866, title I, §102(c)(4), Sept. 2, 1958, 72 Stat. 1675, added item 2208.

U.S. Encyclopedia of Law Coverage

26-U.S.C.-2058 in the Legal Encyclopedia: Estate Tax

In this entry about 26-U.S.C.-2058, 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 C/Section 2201 – Combat Zone-Related Deaths of Members of The Armed Forces, Deaths of Astronauts, and Deaths of Victims of Certain Terrorist Attacks
• Title 26/Subtitle B/Chapter 11/Subchapter C/Section 2202 – [Repealed. Pub. L. 94-455, Title XIX, §1902(A)(8), Oct. 4, 1976, 90 Stat. 1805]
• Title 26/Subtitle B/Chapter 11/Subchapter C/Section 2203 – Definition of Executor
• Title 26/Subtitle B/Chapter 11/Subchapter C/Section 2204 – Discharge of Fiduciary From Personal Liability
• Title 26/Subtitle B/Chapter 11/Subchapter C/Section 2205 – Reimbursement Out of Estate
• Title 26/Subtitle B/Chapter 11/Subchapter C/Section 2206 – Liability of Life Insurance Beneficiaries
• Title 26/Subtitle B/Chapter 11/Subchapter C/Section 2207 – Liability of Recipient of Property Over Which Decedent Had Power of Appointment
• Title 26/Subtitle B/Chapter 11/Subchapter C/Section 2207A – Right of Recovery In The Case of Certain Marital Deduction Property
• Title 26/Subtitle B/Chapter 11/Subchapter C/Section 2207B – Right of Recovery Where Decedent Retained Interest
• Title 26/Subtitle B/Chapter 11/Subchapter C/Section 2208 – Certain Residents of Possessions Considered Citizens of The United States
• Title 26/Subtitle B/Chapter 11/Subchapter C/Section 2209 – Certain Residents of Possessions Considered Nonresidents Not Citizens of The United States
• Title 26/Subtitle B/Chapter 11/Subchapter C/Section 2210 – [Repealed. Pub. L. 111-312, Title III, §301(A), Dec. 17, 2010, 124 Stat. 3300]