Sections
- Subtitle a - Income Taxes .
- Subtitle b - Estate and Gift Taxes .
- Chapter 11 - Estate tax .
- Chapter 12 - Gift tax .
- tax on Generation-skipping Transfers .
- Chapter 14 - Special Valuation Rules .
- Subtitle C - Employment Taxes .
- Subtitle D - Miscellaneous Excise Taxes .
- Subtitle e - Alcohol, Tobacco, and Certain Other Excise Taxes .
- Subtitle f - Procedure and Administration .
- Subtitle g - the Joint Committee on Taxation .
- Subtitle h - Financing of Presidential Election Campaigns .
- Subtitle I - Trust Fund Code .
- Subtitle j - Coal Industry Health Benefits .
- Subtitle k - Group Health Plan Requirements .
Subtitle b - Estate and Gift Taxes .
26 USC Chapter 11 (26 US CODE Chapter 11) - Estate tax .
Subchapter a - Estates of Citizens or Residents .
Part I - tax Imposed .
26 USC 2001 - Sec. 2001. Imposition and rate of tax
26 USC 2002 - Sec. 2002. Liability for payment
Part II - Credits Against tax .
26 USC 2010 - Sec. 2010. Unified credit against estate tax
26 USC 2011 - Sec. 2011. Credit for State death taxes
26 USC 2012 - Sec. 2012. Credit for gift tax
26 USC 2013 - Sec. 2013. Credit for tax on prior transfers
26 USC 2014 - Sec. 2014. Credit for foreign death taxes
26 USC 2015 - Sec. 2015. Credit for death taxes on remainders
26 USC 2016 - Sec. 2016. Recovery of taxes claimed as credit
Part III - Gross Estate .
26 USC 2037 - Sec. 2037. Transfers taking effect at death
26 USC 2038 - Sec. 2038. Revocable transfers
26 USC 2039 - Sec. 2039. Annuities
26 USC 2040 - Sec. 2040. Joint interests
26 USC 2041 - Sec. 2041. Powers of appointment
26 USC 2042 - Sec. 2042. Proceeds of life insurance
26 USC 2043 - Sec. 2043. Transfers for insufficient consideration
26 USC 2044 - Sec. 2044. Certain property for which marital deduction was previously allowed
26 USC 2045 - Sec. 2045. Prior interests
26 USC 2046 - Sec. 2046. Disclaimers
26 USC 2031 - Sec. 2031. Definition of gross estate
26 USC 2032 - Sec. 2032. Alternate valuation
26 USC 2032 - Sec. 2032A. Valuation of certain farm, etc., real property
26 USC 2033 - Sec. 2033. Property in which the decedent had an interest
26 USC 2034 - Sec. 2034. Dower or curtesy interests
26 USC 2035 - Sec. 2035. Adjustments for certain gifts made within 3 years of decedent's death
26 USC 2036 - Sec. 2036. Transfers with retained life estate
Part IV - Taxable Estate .
26 USC 2058 - Sec. 2058. State death taxes
