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    26 USC PART II - CREDITS AGAINST TAX                        01/08/2008

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    TITLE 26 - INTERNAL REVENUE CODE


    Subtitle B - Estate and Gift Taxes


    CHAPTER 11 - ESTATE TAX


    Subchapter A - Estates of Citizens or Residents


    PART II - CREDITS AGAINST TAX

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                       PART II - CREDITS AGAINST TAX                   

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    Sec.                                                     


    2010.       Unified credit against estate tax.                    


    2011.       Credit for State death taxes.                         


    2012.       Credit for gift tax.                                  


    2013.       Credit for tax on prior transfers.                    


    2014.       Credit for foreign death taxes.                       


    2015.       Credit for death taxes on remainders.                 


    2016.       Recovery of taxes claimed as credit.                  

                                AMENDMENTS                            


      2004 - Pub. L. 108-311, title IV, Sec. 408(a)(20), Oct. 4, 2004,


    118 Stat. 1192, added item 2011.


      2001 - Pub. L. 107-16, title V, Sec. 532(c)(13), (d), title IX,


    Sec. 901, June 7, 2001, 115 Stat. 75, 150, temporarily struck out


    item 2011 "Credit for State death taxes". See Effective and


    Termination Dates of 2001 Amendment note set out under section 2011


    of this title.


      1976 - Pub. L. 94-455, title XX, Sec. 2001(c)(1)(N)(ii), Oct. 4,


    1976, 90 Stat. 1853, added item 2010.