CHAPTER 11— ESTATE TAX›Subchapter A— Estates of Citizens or Residents
PART IV— TAXABLE ESTATE
26 U.S.C. Subtitle B — Estate and Gift Taxes (Internal Revenue Code) · 2026 edition · updated 2026-10-03 · United States
Sections in this part
- § 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 Repealed.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 Repealed.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,…
- § 2058. State death taxes
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