26 USC Subtitle B, CHAPTER 11, Subchapter A, PART IV: Front Matter
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26 USC Subtitle B, CHAPTER 11, Subchapter A, PART IV: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle B-Estate and Gift TaxesCHAPTER 11-ESTATE TAXSubchapter A-Estates of Citizens or ResidentsPART IV-TAXABLE ESTATE
Jump To: Future AmendmentsAmendments

PART IV-TAXABLE ESTATE

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Repealed.]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.
Family-owned business interests.
2058.
State death taxes.

        

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

2001- Pub. L. 107–16, title V, §532(c)(14), title IX, §901, June 7, 2001, 115 Stat. 75 , 150, temporarily 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".