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Chapter 11. Estate Tax

Subchapter A. Estates of Citizens Or Residents

  • Part I. Tax Imposed
  • Part II. Credits Against Tax
  • Part III. Gross Estate
  • Part IV. Taxable Estate

Subchapter B. Estates of Nonresidents Not Citizens

  • 26 U.S.C. § 2101 Tax Imposed
  • 26 U.S.C. § 2102 Credits Against Tax
  • 26 U.S.C. § 2103 Definition of Gross Estate
  • 26 U.S.C. § 2104 Property Within the United States
  • 26 U.S.C. § 2105 Property Without the United States
  • 26 U.S.C. § 2106 Taxable Estate
  • 26 U.S.C. § 2107 Expatriation to Avoid Tax
  • 26 U.S.C. § 2108 Application of Pre-1967 Estate Tax Provisions

Subchapter C. Miscellaneous

  • 26 U.S.C. § 2201 Combat Zone-Related Deaths of Members of the Armed Forces, Deaths of Astronauts, and Deaths of Victims of Certain Terrorist Attacks
  • 26 U.S.C. § 2202 Repealed
  • 26 U.S.C. § 2203 Definition of Executor
  • 26 U.S.C. § 2204 Discharge of Fiduciary From Personal Liability
  • 26 U.S.C. § 2205 Reimbursement Out of Estate
  • 26 U.S.C. § 2206 Liability of Life Insurance Beneficiaries
  • 26 U.S.C. § 2207 Liability of Recipient of Property Over Which Decedent Had Power of Appointment
  • 26 U.S.C. § 2207A Right of Recovery In the Case of Certain Marital Deduction Property
  • 26 U.S.C. § 2207B Right of Recovery Where Decedent Retained Interest
  • 26 U.S.C. § 2208 Certain Residents of Possessions Considered Citizens of the United States
  • 26 U.S.C. § 2209 Certain Residents of Possessions Considered Nonresidents Not Citizens of the United States
  • 26 U.S.C. § 2210 Repealed
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