Chapter 11. Estate Tax
Subchapter A. Estates of Citizens Or Residents
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- 26 U.S.C. § 2202 Repealed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- 26 U.S.C. § 2210 Repealed