Federal housing law
26 U.S.C. Subtitle B — Estate and Gift Taxes (Internal Revenue Code)
Federal housing law as enacted — verbatim and citable.
- Edition
- 2026
- Last updated
- 2026-10-03
- Contents
- 5 chapters · 126 sections
- Jurisdiction
- United States
Contents
▸CHAPTER 11— ESTATE TAX
Overview▸Subchapter A— Estates of Citizens or Residents
Overview▸PART I— TAX IMPOSED
▸PART II— CREDITS AGAINST TAX
Overview- § 2010. Unified credit against estate tax
- § 2011. Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(A)(i), Dec. 19, 2014, 128 St…
- § 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
▸PART III— GROSS ESTATE
Overview- § 2031. Definition of gross estate
- § 2032. Alternate valuation
- § 2032A. Valuation of certain farm, etc., real property
- § 2033. Property in which the decedent had an interest
- § 2033A. Renumbered § 2057]
- § 2034. Dower or curtesy interests
- § 2035. Adjustments for certain gifts made within 3 years of decedent’s death
- § 2036. Transfers with retained life estate
- § 2037. Transfers taking effect at death
- § 2038. Revocable transfers
- § 2039. Annuities
- § 2040. Joint interests
- § 2041. Powers of appointment
- § 2042. Proceeds of life insurance
- § 2043. Transfers for insufficient consideration
- § 2044. Certain property for which marital deduction was previously allowed
- § 2045. Prior interests
- § 2046. Disclaimers
▸PART IV— TAXABLE ESTATE
Overview- § 2051. Definition of taxable estate
- § 2052. Repealed. Pub. L. 94–455, title XX, § 2001(a)(4), Oct. 4, 1976, 90 Stat. 1848]
- § 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 Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(97)(A), Dec. 19, 2014, 128 Stat.…
- § 2058. State death taxes
▸Subchapter B— Estates of Nonresidents Not Citizens
▸Subchapter C— Miscellaneous
Overview- § 2201. Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and d…
- § 2202. Repealed. Pub. L. 94–455, title XIX, § 1902(a)(8), Oct. 4, 1976, 90 Stat. 1805]
- § 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 St…
- § 2210. Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]
▸CHAPTER 12— GIFT TAX
Overview▸Subchapter A— Determination of Tax Liability
▸Subchapter B— Transfers
Overview- § 2511. Transfers in general
- § 2512. Valuation of gifts
- § 2513. Gift by husband or wife to third party
- § 2514. Powers of appointment
- § 2515. Treatment of generation-skipping transfer tax
- § 2515A. Repealed. Pub. L. 97–34, title IV, § 403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302]
- § 2516. Certain property settlements
- § 2517. Repealed. Pub. L. 99–514, title XVIII, § 1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868]
- § 2518. Disclaimers
- § 2519. Dispositions of certain life estates
▸CHAPTER 13— TAX ON GENERATION-SKIPPING TRANSFERS
Overview▸Subchapter D— GST Exemption
▸Subchapter E— Applicable Rate; Inclusion Ratio
▸Subchapter F— Other Definitions and Special Rules
▸CHAPTER 14— SPECIAL VALUATION RULES
▸CHAPTER 15— GIFTS AND BEQUESTS FROM EXPATRIATES