26 USC Subtitle B, CHAPTER 11, Subchapter C: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle B-Estate and Gift TaxesCHAPTER 11-ESTATE TAXSubchapter C-Miscellaneous

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Subchapter C-Miscellaneous

Sec.

2201.

Members of the Armed Forces dying in combat zone or by reason of combat-zone-incurred wounds, etc.

[2202.

Repealed.]

2203.

Definition of executor.

2204.

Discharge of fiduciary from personal liability.

2205.

Reimbursement out of estate.

2206.

Liability of life insurance beneficiaries.

2207.

Liability of recipient of property over which decedent had power of appointment.

2207A.

Right of recovery in the case of certain marital deduction property.

2207B.

Right of recovery where decedent retained interest.

2208.

Certain residents of possessions considered citizens of the United States.

2209.

Certain residents of possessions considered nonresidents not citizens of the United States.

[2210.

Repealed.]

Amendments

1989- Pub. L. 101–239, title VII, §7304(b)(2)(C), Dec. 19, 1989, 103 Stat. 2353 , struck out item 2210 "Liability for payment in case of transfer of employer securities to an employee stock ownership plan or a worker-owned cooperative".

1988- Pub. L. 100–647, title III, §3031(f)(2), Nov. 10, 1988, 102 Stat. 3638 , added item 2207B.

1984- Pub. L. 98–369, div. A, title V, §544(b)(2), July 18, 1984, 98 Stat. 894 , added item 2210.

1981- Pub. L. 97–34, title IV, §403(d)(4)(B), Aug. 13, 1981, 95 Stat. 305 , added item 2207A.

1976- Pub. L. 94–455, title XIX, §1902(b)(1), Oct. 4, 1976, 90 Stat. 1806 , struck out item 2202 "Missionaries in foreign service".

1975- Pub. L. 93–597, §6(b)(3), Jan. 2, 1975, 88 Stat. 1953 , substituted "Members of the Armed Forces dying in combat zone or by reason of combat-zone-incurred wounds, etc." for "Members of the Armed Forces dying during an induction period." in item 2201.

1970- Pub. L. 91–614, title I, §101(d)(3), Dec. 31, 1970, 84 Stat. 1837 , substituted "Discharge of fiduciary from personal liability" for "Discharge of executor from personal liability" in item 2204.

1960- Pub. L. 86–779, §4(b)(2), Sept. 14, 1960, 74 Stat. 1000 , added item 2209.

1958- Pub. L. 85–866, title I, §102(c)(4), Sept. 2, 1958, 72 Stat. 1675 , added item 2208.