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- 26 U.S.C. § 2033A · [Renumbered § 2057]
- 26 U.S.C. § 2034 · Dower or curtesy interests
- 26 U.S.C. § 2035 · Adjustments for certain gifts made within 3 years of decedent’s death
- 26 U.S.C. § 2036 · Transfers with retained life estate
- 26 U.S.C. § 2037 · Transfers taking effect at death
- 26 U.S.C. § 2038 · Revocable transfers
- 26 U.S.C. § 2039 · Annuities
- 26 U.S.C. § 2040 · Joint interests
- 26 U.S.C. § 2041 · Powers of appointment
- 26 U.S.C. § 2042 · Proceeds of life insurance
- 26 U.S.C. § 2043 · Transfers for insufficient consideration
- 26 U.S.C. § 2044 · Certain property for which marital deduction was previously allowed
- 26 U.S.C. § 2045 · Prior interests
- 26 U.S.C. § 2046 · Disclaimers
- 26 U.S.C. § 2051 · Definition of taxable estate
- 26 U.S.C. § 2052 · [Repealed. Pub. L. 94–455, title XX, § 2001(a)(4), Oct. 4, 1976, 90 Stat. 1848]
- 26 U.S.C. § 2053 · Expenses, indebtedness, and taxes
- 26 U.S.C. § 2054 · Losses
- 26 U.S.C. § 2055 · Transfers for public, charitable, and religious uses
- 26 U.S.C. § 2056 · Bequests, etc., to surviving spouse
- 26 U.S.C. § 2056A · Qualified domestic trust
- 26 U.S.C. § 2057 · [Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(97)(A), Dec. 19, 2014, 128 Stat. 4051]
- 26 U.S.C. § 2058 · State death taxes
- 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
- 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- 26 U.S.C. § 2202 · [Repealed. Pub. L. 94–455, title XIX, § 1902(a)(8), Oct. 4, 1976, 90 Stat. 1805]
- 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. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]
- 26 U.S.C. § 2501 · Imposition of tax
- 26 U.S.C. § 2502 · Rate of tax
- 26 U.S.C. § 2503 · Taxable gifts
- 26 U.S.C. § 2504 · Taxable gifts for preceding calendar periods
- 26 U.S.C. § 2505 · Unified credit against gift tax
- 26 U.S.C. § 2511 · Transfers in general
- 26 U.S.C. § 2512 · Valuation of gifts
- 26 U.S.C. § 2513 · Gift by husband or wife to third party
- 26 U.S.C. § 2514 · Powers of appointment
- 26 U.S.C. § 2515 · Treatment of generation-skipping transfer tax
- 26 U.S.C. § 2515A · [Repealed. Pub. L. 97–34, title IV, § 403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302]
- 26 U.S.C. § 2516 · Certain property settlements
- 26 U.S.C. § 2517 · [Repealed. Pub. L. 99–514, title XVIII, § 1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868]
- 26 U.S.C. § 2518 · Disclaimers
- 26 U.S.C. § 2519 · Dispositions of certain life estates
- 26 U.S.C. § 2521 · [Repealed. Pub. L. 94–455, title XX, § 2001(b)(3), Oct. 4, 1976, 90 Stat. 1849]
- 26 U.S.C. § 2522 · Charitable and similar gifts
- 26 U.S.C. § 2523 · Gift to spouse
- 26 U.S.C. § 2524 · Extent of deductions
- 26 U.S.C. § 2601 · Tax imposed
- 26 U.S.C. § 2602 · Amount of tax
- 26 U.S.C. § 2603 · Liability for tax
- 26 U.S.C. § 2604 · [Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(B)(i), Dec. 19, 2014, 128 Stat. 4051]
- 26 U.S.C. § 2611 · Generation-skipping transfer defined
- 26 U.S.C. § 2612 · Taxable termination; taxable distribution; direct skip
- 26 U.S.C. § 2613 · Skip person and non-skip person defined
- 26 U.S.C. § 2614 · [Omitted]
- 26 U.S.C. § 2621 · Taxable amount in case of taxable distribution
- 26 U.S.C. § 2622 · Taxable amount in case of taxable termination
- 26 U.S.C. § 2623 · Taxable amount in case of direct skip
- 26 U.S.C. § 2624 · Valuation
- 26 U.S.C. § 2631 · GST exemption
- 26 U.S.C. § 2632 · Special rules for allocation of GST exemption
- 26 U.S.C. § 2641 · Applicable rate
- 26 U.S.C. § 2642 · Inclusion ratio
- 26 U.S.C. § 2651 · Generation assignment
- 26 U.S.C. § 2652 · Other definitions
- 26 U.S.C. § 2653 · Taxation of multiple skips
- 26 U.S.C. § 2654 · Special rules
- 26 U.S.C. § 2661 · Administration
- 26 U.S.C. § 2662 · Return requirements
- 26 U.S.C. § 2663 · Regulations
- 26 U.S.C. § 2664 · [Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]
- 26 U.S.C. § 2701 · Special valuation rules in case of transfers of certain interests in corporations or partnerships
- 26 U.S.C. § 2702 · Special valuation rules in case of transfers of interests in trusts
- 26 U.S.C. § 2703 · Certain rights and restrictions disregarded
- 26 U.S.C. § 2704 · Treatment of certain lapsing rights and restrictions
- 26 U.S.C. § 2801 · Imposition of tax
- 26 U.S.C. § 3101 · Rate of tax
- 26 U.S.C. § 3102 · Deduction of tax from wages
- 26 U.S.C. § 3111 · Rate of tax
- 26 U.S.C. § 3112 · Instrumentalities of the United States
- 26 U.S.C. § 3113 · [Repealed. Pub. L. 94–455, title XIX, § 1903(a)(2), Oct. 4, 1976, 90 Stat. 1806]
- 26 U.S.C. § 3121 · Definitions
- 26 U.S.C. § 3122 · Federal service
- 26 U.S.C. § 3123 · Deductions as constructive payments
- 26 U.S.C. § 3124 · Estimate of revenue reduction