26 USC Subtitle B, CHAPTER 11, Subchapter A, PART II: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle B-Estate and Gift TaxesCHAPTER 11-ESTATE TAXSubchapter A-Estates of Citizens or ResidentsPART II-CREDITS AGAINST TAX

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PART II-CREDITS AGAINST TAX

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.

Amendment of Analysis

For termination of amendment by section 901 of Pub. L. 107–16, see Effective and Termination Dates of 2001 Amendment note set out under section 1 of this title.

Amendments

2004- Pub. L. 108–311, title IV, §408(a)(20), Oct. 4, 2004, 118 Stat. 1192 , added item 2011.

2001- Pub. L. 107–16, title V, §532(c)(13), (d), title IX, §901, June 7, 2001, 115 Stat. 75 , 150, temporarily struck out item 2011 "Credit for State death taxes".

1976- Pub. L. 94–455, title XX, §2001(c)(1)(N)(ii), Oct. 4, 1976, 90 Stat. 1853 , added item 2010.