Front Matter
*Title 1—General Provisions
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Title 2—The Congress
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*Title 3—The President
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*Title 4—Flag And Seal, Seat Of Government, And The States
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*Title 5—Government Organization And Employees
; and
Appendix
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Title 6—Surety Bonds (Repealed)
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Title 7—Agriculture
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Title 8—Aliens And Nationality
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*Title 9—Arbitration
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*Title 10—Armed Forces
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*Title 11—Bankruptcy
; and
Appendix
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Title 12—Banks And Banking
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*Title 13—Census
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*Title 14—Coast Guard
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Title 15—Commerce And Trade
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Title 16—Conservation
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*Title 17—Copyrights
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*Title 18—Crimes And Criminal Procedure
; and
Appendix
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Title 19—Customs Duties
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Title 21—Food And Drugs
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Title 26—Internal Revenue Code
; and
Appendix
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TITLE 26—Front Matter
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Subtitle A—Income Taxes
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Subtitle B—Estate and Gift Taxes
(sections 2001 to 2704)
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Subtitle B—Front Matter
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CHAPTER 11—ESTATE TAX
(sections 2001 to 2210)
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CHAPTER 11—Front Matter
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Subchapter A—Estates of Citizens or Residents
(sections 2001 to 2057)
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Subchapter A—Front Matter
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PART I—TAX IMPOSED
(sections 2001 to 2002)
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PART II—CREDITS AGAINST TAX
(sections 2010 to 2016)
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PART III—GROSS ESTATE
(sections 2031 to 2046)
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PART III—Front Matter
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Sec. 2031. Definition of gross estate
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Sec. 2032. Alternate valuation
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Sec. 2032A. Valuation of certain farm, etc., real property
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Sec. 2033. Property in which the decedent had an interest
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Sec. 2034. Dower or curtesy interests
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Sec. 2035. Adjustments for gifts made within 3 years of decedent's death
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Sec. 2036. Transfers with retained life estate
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Sec. 2037. Transfers taking effect at death
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Sec. 2038. Revocable transfers
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Sec. 2039. Annuities
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Sec. 2040. Joint interests
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Sec. 2041. Powers of appointment
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Sec. 2042. Proceeds of life insurance
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Sec. 2043. Transfers for insufficient consideration
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Sec. 2044. Certain property for which marital deduction was previously allowed
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Sec. 2045. Prior interests
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Sec. 2046. Disclaimers
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PART IV—TAXABLE ESTATE
(sections 2051 to 2057)
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Subchapter B—Estates of Nonresidents Not Citizens
(sections 2101 to 2108)
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Subchapter C—Miscellaneous
(sections 2201 to 2210)
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CHAPTER 12—GIFT TAX
(sections 2501 to 2524)
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CHAPTER 13—TAX ON GENERATION-SKIPPING TRANSFERS
(sections 2601 to 2663)
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CHAPTER 14—SPECIAL VALUATION RULES
(sections 2701 to 2704)
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Subtitle C—Employment Taxes
(sections 3101 to 3510)
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Subtitle D—Miscellaneous Excise Taxes
(sections 4001 to 4998)
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Subtitle E—Alcohol, Tobacco, and Certain Other Excise Taxes
(sections 5001 to 5872)
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Subtitle F—Procedure and Administration
(sections 6012 to 7873)
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Subtitle G—The Joint Committee on Taxation
(sections 8001 to 8023)
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Subtitle H—Financing of Presidential Election Campaigns
(sections 9001 to 9042)
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Subtitle I—Trust Fund Code
(sections 9500 to 9602)
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Subtitle J—Coal Industry Health Benefits
(sections 9702 to 9722)
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Title 26—Appendix
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Title 27—Intoxicating Liquors
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*Title 28—Judiciary And Judicial Procedure
; and
Appendix
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*Title 31—Money And Finance
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*Title 32—National Guard
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Title 34—Navy (Repealed)
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*Title 35—Patents
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*Title 37—Pay And Allowances Of The Uniformed Services
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*Title 38—Veterans' Benefits
; and
Appendix
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Title 41—Public Contracts
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Title 42—The Public Health And Welfare
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Title 45—Railroads
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*Title 46—Shipping
; and
Appendix
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Title 47—Telegraphs, Telephones, And Radiotelegraphs
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Title 48—Territories And Insular Possessions
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*Title 49—Transportation
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Popular Names and Tables
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