US Code

Category: Estate and Gift Taxes

  • 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…

  • 26-U.S.C.-2209

    26-U.S.C.-2209 §2209 – Certain Residents of Possessions Considered Nonresidents Not Citizens of The United States Pathway Title 26 > Subtitle B > Chapter 11 > Subchapter C > Section 2209 Details Reference: Section 2209 Legend: §2209 – Certain Residents of Possessions Considered Nonresidents Not Citizens of The United States USCode Year: 2013 Provision Content A decedent who was a citizen of the United…

  • 26-U.S.C.-2010

    26-U.S.C.-2010 §2010 – Unified Credit Against Estate Tax Pathway Title 26 > Subtitle B > Chapter 11 > Subchapter A > Part II > Section 2010 Details Reference: Section 2010 Legend: §2010 – Unified Credit Against Estate Tax USCode Year: 2013 Provision Content (a) General rule A credit of the applicable credit amount shall be allowed to the estate of every decedent against the tax…

  • 26-U.S.C.-2519

    26-U.S.C.-2519 §2519 – Dispositions of Certain Life Estates Pathway Title 26 > Subtitle B > Chapter 12 > Subchapter B > Section 2519 Details Reference: Section 2519 Legend: §2519 – Dispositions of Certain Life Estates USCode Year: 2013 Provision Content (a) General rule For purposes of this chapter and chapter 11, any disposition of all or part of a qualifying income interest for…

  • 26-U.S.C.-2056

    26-U.S.C.-2056 §2056 – Bequests, Etc., to Surviving Spouse Pathway Title 26 > Subtitle B > Chapter 11 > Subchapter A > Part IV > Section 2056 Details Reference: Section 2056 Legend: §2056 – Bequests, Etc., to Surviving Spouse USCode Year: 2013 Provision Content (a) Allowance of marital deduction For purposes of the tax imposed by section 2001, the value of the taxable estate shall, except…

  • Chapter 13 – Tax On Generation-Skipping Transfers

    Chapter 13 – Tax On Generation-Skipping Transfers Tax On Generation-Skipping Transfers Pathway Title 26 > Subtitle B > Chapter 13 Details Reference: Chapter 13 Legend: Tax On Generation-Skipping Transfers USCode Year: 2013 Provision Content Amendments 1986—Pub. L. 99–514, title XIV, §1431(a), Oct. 22, 1986, 100 Stat. 2717, struck out CERTAIN after TAX ON in chapter heading, substituted Generation-skipping transfers…

  • 26-U.S.C.-2013

    26-U.S.C.-2013 §2013 – Credit For Tax On Prior Transfers Pathway Title 26 > Subtitle B > Chapter 11 > Subchapter A > Part II > Section 2013 Details Reference: Section 2013 Legend: §2013 – Credit For Tax On Prior Transfers USCode Year: 2013 Provision Content (a) General rule The tax imposed by section 2001 shall be credited with all or a part of the amount…

  • 26-U.S.C.-2518

    26-U.S.C.-2518 §2518 – Disclaimers Pathway Title 26 > Subtitle B > Chapter 12 > Subchapter B > Section 2518 Details Reference: Section 2518 Legend: §2518 – Disclaimers USCode Year: 2013 Provision Content (a) General rule For purposes of this subtitle, if a person makes a qualified disclaimer with respect to any interest in property, this subtitle shall apply with respect to such interest…