PART IV—TAXABLE ESTATE — Front Matter
| Chap. | Sec. | |
|---|---|---|
| 2051. | Definition of taxable estate. | |
| [ 2052. | Repealed.] | |
| 2053. | Expenses, indebtedness, and taxes. | |
| 2054. | Losses. | |
| 2055. | Transfers for public, charitable, and religious uses. | |
| 2056. | Bequests, etc., to surviving spouse. | |
| 2056A. | Qualified domestic trust. | |
| [ 2057. | Repealed.] | |
| 2058. | State death taxes. |
Editorial Notes
Amendments
2014—Pub. L. 113-295, div. A, title II, § 221(a)(97)(A), Dec. 19, 2014, 128 Stat. 4051, which directed amendment of part IV of subchapter A of chapter 11 of this title by striking item 2057 from the table of sections for “such subpart”, was executed by striking item 2057 “Family-owned business interests” from the table of sections for this part, to reflect the probable intent of Congress.
2001—Pub. L. 107-16, title V, § 532(c)(14), June 7, 2001, 115 Stat. 75, added item 2058.
1998—Pub. L. 105-206, title VI, § 6006(b)(1)(F), July 22, 1998, 112 Stat. 808, added item 2057.
1990—Pub. L. 101-508, title XI, § 11704(a)(39), Nov. 5, 1990, 104 Stat. 1388–520, amended directory language of section 5033(a)(3) of Pub. L. 100-647. See 1988 Amendment note below.
Pub. L. 101-508, title XI, § 11704(a)(16), Nov. 5, 1990, 104 Stat. 1388–518, substituted “trust” for “trusts” in item 2056A.
1989—Pub. L. 101-239, title VII, § 7304(a)(2)(E), Dec. 19, 1989, 103 Stat. 2353, struck out item 2057 “Sales of employer securities to employee stock ownership plans or worker-owned cooperatives”.
1988—Pub. L. 100-647, title V, § 5033(a)(3), Nov. 10, 1988, 102 Stat. 3672, as amended by Pub. L. 101-508, title XI, § 11704(a)(39), Nov. 5, 1990, 104 Stat. 1388–520, added item 2056A.
1986—Pub. L. 99-514, title XI, § 1172(b)(3), Oct. 22, 1986, 100 Stat. 2515, added item 2057.
1981—Pub. L. 97-34, title IV, § 427(b), Aug. 13, 1981, 95 Stat. 318, struck out item 2057 “Bequests, etc., to certain minor children”.
1976—Pub. L. 94-455, title XX, §§ 2001(c)(1)(N)(iv), 2007(b), Oct. 4, 1976, 90 Stat. 1853, 1890, added item 2057 and struck out item 2052 “Exemption”.