US Code

Tag: Estate Tax

  • 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.-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…

  • 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.-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.-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…