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

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

Subchapter C. Miscellaneous

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 Repealed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