Category: Estate and Gift Taxes
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Subchapter B –
Subchapter B – Transfers Pathway Title 26 > Subtitle B > Chapter 12 > Subchapter B Details Reference: Subchapter B Legend: Transfers USCode Year: 2013 Provision Content Amendments 1986—Pub. L. 99–514, title XIV, §1432(d)(2), title XVIII, §1852(e)(2)(B), Oct. 22, 1986, 100 Stat. 2730, 2868, added item 2515 and struck out item 2517 Certain annuities under qualified plans. 1981—Pub. L. 97–34, title…
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Subchapter B –
Subchapter B – Transfers Pathway Title 26 > Subtitle B > Chapter 12 > Subchapter B Details Reference: Subchapter B Legend: Transfers USCode Year: 2013 Provision Content Amendments 1986—Pub. L. 99–514, title XIV, §1432(d)(2), title XVIII, §1852(e)(2)(B), Oct. 22, 1986, 100 Stat. 2730, 2868, added item 2515 and struck out item 2517 Certain annuities under qualified plans. 1981—Pub. L. 97–34, title…
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26-U.S.C.-2107
26-U.S.C.-2107 §2107 – Expatriation to Avoid Tax Pathway Title 26 > Subtitle B > Chapter 11 > Subchapter B > Section 2107 Details Reference: Section 2107 Legend: §2107 – Expatriation to Avoid Tax USCode Year: 2013 Provision Content (a) Treatment of expatriates A tax computed in accordance with the table contained in section 2001 is hereby imposed on the transfer of the taxable…
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26-U.S.C.-2107
26-U.S.C.-2107 §2107 – Expatriation to Avoid Tax Pathway Title 26 > Subtitle B > Chapter 11 > Subchapter B > Section 2107 Details Reference: Section 2107 Legend: §2107 – Expatriation to Avoid Tax USCode Year: 2013 Provision Content (a) Treatment of expatriates A tax computed in accordance with the table contained in section 2001 is hereby imposed on the transfer of the taxable…
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26-U.S.C.-2504
26-U.S.C.-2504 §2504 – Taxable Gifts For Preceding Calendar Periods Pathway Title 26 > Subtitle B > Chapter 12 > Subchapter A > Section 2504 Details Reference: Section 2504 Legend: §2504 – Taxable Gifts For Preceding Calendar Periods USCode Year: 2013 Provision Content (a) In general In computing taxable gifts for preceding calendar periods for purposes of computing the tax for any calendar year—…
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26-U.S.C.-2504
26-U.S.C.-2504 §2504 – Taxable Gifts For Preceding Calendar Periods Pathway Title 26 > Subtitle B > Chapter 12 > Subchapter A > Section 2504 Details Reference: Section 2504 Legend: §2504 – Taxable Gifts For Preceding Calendar Periods USCode Year: 2013 Provision Content (a) In general In computing taxable gifts for preceding calendar periods for purposes of computing the tax for any calendar year—…
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26-U.S.C.-2523
26-U.S.C.-2523 §2523 – Gift to Spouse Pathway Title 26 > Subtitle B > Chapter 12 > Subchapter C > Section 2523 Details Reference: Section 2523 Legend: §2523 – Gift to Spouse USCode Year: 2013 Provision Content (a) Allowance of deduction Where a donor transfers during the calendar year by gift an interest in property to a donee who at the time of the…
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26-U.S.C.-2701
26-U.S.C.-2701 §2701 – Special Valuation Rules In Case of Transfers of Certain Interests In Corporations Or Partnerships Pathway Title 26 > Subtitle B > Chapter 14 > Section 2701 Details Reference: Section 2701 Legend: §2701 – Special Valuation Rules In Case of Transfers of Certain Interests In Corporations Or Partnerships USCode Year: 2013 Provision Content (a) Valuation rules (1) In general…
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26-U.S.C.-2663
26-U.S.C.-2663 §2663 – Regulations Pathway Title 26 > Subtitle B > Chapter 13 > Subchapter G > Section 2663 Details Reference: Section 2663 Legend: §2663 – Regulations USCode Year: 2013 Provision Content The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this chapter, including— (1) such regulations as may be necessary to coordinate the…
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26-U.S.C.-2041
26-U.S.C.-2041 §2041 – Powers of Appointment Pathway Title 26 > Subtitle B > Chapter 11 > Subchapter A > Part III > Section 2041 Details Reference: Section 2041 Legend: §2041 – Powers of Appointment USCode Year: 2013 Provision Content (a) In general The value of the gross estate shall include the value of all property— (1) Powers of appointment created on or before October 21,…