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.

Repealed.]

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.

Editorial Notes

Amendments

2014- Pub. L. 113–295, div. A, title II, §221(a)(95)(A)(i), Dec. 19, 2014, 128 Stat. 4051 , which directed amendment of part II of subchapter A of chapter 11 of this title by striking item 2011 from the table of sections for "such subpart", was executed by striking item 2011 "Credit for State death taxes" from the table of sections for this part, to reflect the probable intent of Congress.

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), June 7, 2001, 115 Stat. 75 , 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.