Category: Estate and Gift Taxes
-
26-U.S.C.-2205
26-U.S.C.-2205 §2205 – Reimbursement Out of Estate Pathway Title 26 > Subtitle B > Chapter 11 > Subchapter C > Section 2205 Details Reference: Section 2205 Legend: §2205 – Reimbursement Out of Estate USCode Year: 2013 Provision Content If the tax or any part thereof is paid by, or collected out of, that part of the estate passing to or in the possession…
-
26-U.S.C.-2205
26-U.S.C.-2205 §2205 – Reimbursement Out of Estate Pathway Title 26 > Subtitle B > Chapter 11 > Subchapter C > Section 2205 Details Reference: Section 2205 Legend: §2205 – Reimbursement Out of Estate USCode Year: 2013 Provision Content If the tax or any part thereof is paid by, or collected out of, that part of the estate passing to or in the possession…
-
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…
-
26-U.S.C.-2612
26-U.S.C.-2612 §2612 – Taxable Termination; Taxable Distribution; Direct Skip Pathway Title 26 > Subtitle B > Chapter 13 > Subchapter B > Section 2612 Details Reference: Section 2612 Legend: §2612 – Taxable Termination; Taxable Distribution; Direct Skip USCode Year: 2013 Provision Content (a) Taxable termination (1) General rule For purposes of this chapter, the term taxable termination means the termination (by death, lapse…
-
Chapter 15 – Gifts and Bequests From Expatriates
Chapter 15 – Gifts and Bequests From Expatriates Gifts and Bequests From Expatriates Pathway Title 26 > Subtitle B > Chapter 15 Details Reference: Chapter 15 Legend: Gifts and Bequests From Expatriates USCode Year: 2013 Provision Content U.S. Encyclopedia of Law Coverage Topic Map Title 26/Subtitle B/Chapter 15/Section 2801 – Imposition of Tax
-
26-U.S.C.-2015
26-U.S.C.-2015 §2015 – Credit For Death Taxes On Remainders Pathway Title 26 > Subtitle B > Chapter 11 > Subchapter A > Part II > Section 2015 Details Reference: Section 2015 Legend: §2015 – Credit For Death Taxes On Remainders USCode Year: 2013 Provision Content Where an election is made under section 6163(a) to postpone payment of the tax imposed by section 2001, or 2101,…
-
26-U.S.C.-2015
26-U.S.C.-2015 §2015 – Credit For Death Taxes On Remainders Pathway Title 26 > Subtitle B > Chapter 11 > Subchapter A > Part II > Section 2015 Details Reference: Section 2015 Legend: §2015 – Credit For Death Taxes On Remainders USCode Year: 2013 Provision Content Where an election is made under section 6163(a) to postpone payment of the tax imposed by section 2001, or 2101,…
-
26-U.S.C.-2055
26-U.S.C.-2055 §2055 – Transfers For Public, Charitable, and Religious Uses Pathway Title 26 > Subtitle B > Chapter 11 > Subchapter A > Part IV > Section 2055 Details Reference: Section 2055 Legend: §2055 – Transfers For Public, Charitable, and Religious Uses USCode Year: 2013 Provision Content (a) In general For purposes of the tax imposed by section 2001, the value of the taxable estate…
-
26-U.S.C.-2055
26-U.S.C.-2055 §2055 – Transfers For Public, Charitable, and Religious Uses Pathway Title 26 > Subtitle B > Chapter 11 > Subchapter A > Part IV > Section 2055 Details Reference: Section 2055 Legend: §2055 – Transfers For Public, Charitable, and Religious Uses USCode Year: 2013 Provision Content (a) In general For purposes of the tax imposed by section 2001, the value of the taxable estate…
-
Chapter 12 – Gift Tax
Chapter 12 – Gift Tax Gift Tax Pathway Title 26 > Subtitle B > Chapter 12 Details Reference: Chapter 12 Legend: Gift Tax USCode Year: 2013 Provision Content U.S. Encyclopedia of Law Coverage Topic Map Title 26/Subtitle B/Chapter 12/Subchapter A – Determination of Tax Liability Title 26/Subtitle B/Chapter 12/Subchapter B – Transfers Title 26/Subtitle B/Chapter 12/Subchapter C – Deductions