US Code

Category: Estate and Gift Taxes

  • 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…

  • 26-U.S.C.-2204

    26-U.S.C.-2204 §2204 – Discharge of Fiduciary From Personal Liability Pathway Title 26 > Subtitle B > Chapter 11 > Subchapter C > Section 2204 Details Reference: Section 2204 Legend: §2204 – Discharge of Fiduciary From Personal Liability USCode Year: 2013 Provision Content (a) General rule If the executor makes written application to the Secretary for determination of the amount of the tax and…

  • 26-U.S.C.-2204

    26-U.S.C.-2204 §2204 – Discharge of Fiduciary From Personal Liability Pathway Title 26 > Subtitle B > Chapter 11 > Subchapter C > Section 2204 Details Reference: Section 2204 Legend: §2204 – Discharge of Fiduciary From Personal Liability USCode Year: 2013 Provision Content (a) General rule If the executor makes written application to the Secretary for determination of the amount of the tax and…

  • Subchapter D –

    Subchapter D – Gst Exemption Pathway Title 26 > Subtitle B > Chapter 13 > Subchapter D Details Reference: Subchapter D Legend: Gst Exemption USCode Year: 2013 Provision Content U.S. Encyclopedia of Law Coverage Title 26 – Internal Revenue Code in the Legal Encyclopedia: Tax on Transfers In this entry about Title 26 – Internal Revenue Code, find legal reference material,…

  • 26-U.S.C.-2651

    26-U.S.C.-2651 §2651 – Generation Assignment Pathway Title 26 > Subtitle B > Chapter 13 > Subchapter F > Section 2651 Details Reference: Section 2651 Legend: §2651 – Generation Assignment USCode Year: 2013 Provision Content (a) In general For purposes of this chapter, the generation to which any person (other than the transferor) belongs shall be determined in accordance with the rules set forth…

  • 26-U.S.C.-2207B

    26-U.S.C.-2207B §2207B – Right of Recovery Where Decedent Retained Interest Pathway Title 26 > Subtitle B > Chapter 11 > Subchapter C > Section 2207B Details Reference: Section 2207B Legend: §2207B – Right of Recovery Where Decedent Retained Interest USCode Year: 2013 Provision Content (a) Estate tax (1) In general If any part of the gross estate on which tax has been paid…

  • Part II – Credits Against Tax

    Part II – Credits Against Tax Credits Against Tax Pathway Title 26 > Subtitle B > Chapter 11 > Subchapter A > Part II Details Reference: Part II Legend: Credits Against Tax USCode Year: 2013 Provision Content Amendments 2004—Pub. L. 108–311, title IV, §408(a)(20), Oct. 4, 2004, 118 Stat. 1192, added item 2011. 2001—Pub. L. 107–16, title V, §532(c)(13), June 7, 2001, 115…

  • 26-U.S.C.-2104

    26-U.S.C.-2104 §2104 – Property Within The United States Pathway Title 26 > Subtitle B > Chapter 11 > Subchapter B > Section 2104 Details Reference: Section 2104 Legend: §2104 – Property Within The United States USCode Year: 2013 Provision Content (a) Stock in corporation For purposes of this subchapter shares of stock owned and held by a nonresident not a citizen of the…

  • 26-U.S.C.-2604

    26-U.S.C.-2604 §2604 – Credit For Certain State Taxes Pathway Title 26 > Subtitle B > Chapter 13 > Subchapter A > Section 2604 Details Reference: Section 2604 Legend: §2604 – Credit For Certain State Taxes USCode Year: 2013 Provision Content (a) General rule If a generation-skipping transfer (other than a direct skip) occurs at the same time as and as a result of…

  • 26-U.S.C.-2521

    26-U.S.C.-2521 [§2521 – Repealed. Pub. L. 94-455, Title Xx, §2001(B)(3), Oct. 4, 1976, 90 Stat. 1849] Pathway Title 26 > Subtitle B > Chapter 12 > Subchapter C > Section 2521 Details Reference: Section 2521 Legend: [§2521 – Repealed. Pub. L. 94-455, Title Xx, §2001(B)(3), Oct. 4, 1976, 90 Stat. 1849] USCode Year: 2013 Provision Content Section, act Aug. 16, 1954, ch. 736,…