Category: Estate and Gift Taxes
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Part I – Tax Imposed
Part I – Tax Imposed Tax Imposed Pathway Title 26 > Subtitle B > Chapter 11 > Subchapter A > Part I Details Reference: Part I Legend: Tax Imposed USCode Year: 2013 Provision Content Amendments 1976—Pub. L. 94–455, title XX, §2001(c)(1)(N)(i), Oct. 4, 1976, 90 Stat. 1853, substituted Imposition and rate of tax for Rate of tax in item 2001. U.S. Encyclopedia of…
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26-U.S.C.-2662
26-U.S.C.-2662 §2662 – Return Requirements Pathway Title 26 > Subtitle B > Chapter 13 > Subchapter G > Section 2662 Details Reference: Section 2662 Legend: §2662 – Return Requirements USCode Year: 2013 Provision Content (a) In general The Secretary shall prescribe by regulations the person who is required to make the return with respect to the tax imposed by this chapter and the…
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26-U.S.C.-2623
26-U.S.C.-2623 §2623 – Taxable Amount In Case of Direct Skip Pathway Title 26 > Subtitle B > Chapter 13 > Subchapter C > Section 2623 Details Reference: Section 2623 Legend: §2623 – Taxable Amount In Case of Direct Skip USCode Year: 2013 Provision Content For purposes of this chapter, the taxable amount in the case of a direct skip shall be the value…
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Title 26 – Internal Revenue Code
Title 26 – Internal Revenue Code Internal Revenue Code Pathway Title 26 Details Reference: Title 26 Legend: Internal Revenue Code USCode Year: 2013 Provision Content Act Aug. 16, 1954, ch. 736, 68A Stat. 3 The following tables have been prepared as aids in comparing provisions of the Internal Revenue Code of 1954 (redesignated the Internal…
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Title 26 – Internal Revenue Code
Title 26 – Internal Revenue Code Internal Revenue Code Pathway Title 26 Details Reference: Title 26 Legend: Internal Revenue Code USCode Year: 2013 Provision Content Act Aug. 16, 1954, ch. 736, 68A Stat. 3 The following tables have been prepared as aids in comparing provisions of the Internal Revenue Code of 1954 (redesignated the Internal…
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26-U.S.C.-2039
26-U.S.C.-2039 §2039 – Annuities Pathway Title 26 > Subtitle B > Chapter 11 > Subchapter A > Part III > Section 2039 Details Reference: Section 2039 Legend: §2039 – Annuities USCode Year: 2013 Provision Content (a) General The gross estate shall include the value of an annuity or other payment receivable by any beneficiary by reason of surviving the decedent under any form of contract…
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26-U.S.C.-2614
26-U.S.C.-2614 [§2614 – Omitted] Pathway Title 26 > Subtitle B > Chapter 13 > Subchapter B > Section 2614 Details Reference: Section 2614 Legend: [§2614 – Omitted] USCode Year: 2013 Provision Content Codification Section, added Pub. L. 94–455, title XX, §2006(a), Oct. 4, 1976, 90 Stat. 1887; amended Pub. L. 95–600, title VII, §702(c)(1)(B), Nov. 6, 1978, 92 Stat. 2926; Pub. L. 96–223,…
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26-U.S.C.-2039
26-U.S.C.-2039 §2039 – Annuities Pathway Title 26 > Subtitle B > Chapter 11 > Subchapter A > Part III > Section 2039 Details Reference: Section 2039 Legend: §2039 – Annuities USCode Year: 2013 Provision Content (a) General The gross estate shall include the value of an annuity or other payment receivable by any beneficiary by reason of surviving the decedent under any form of contract…
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26-U.S.C.-2614
26-U.S.C.-2614 [§2614 – Omitted] Pathway Title 26 > Subtitle B > Chapter 13 > Subchapter B > Section 2614 Details Reference: Section 2614 Legend: [§2614 – Omitted] USCode Year: 2013 Provision Content Codification Section, added Pub. L. 94–455, title XX, §2006(a), Oct. 4, 1976, 90 Stat. 1887; amended Pub. L. 95–600, title VII, §702(c)(1)(B), Nov. 6, 1978, 92 Stat. 2926; Pub. L. 96–223,…
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Part IV – Taxable Estate
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…