Subchapter C— Miscellaneous
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
- § 2201. Combat zone-related deaths of members of the Armed Forces, deaths of…
- § 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 Repealed.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…
- § 2210. Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]
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