26 U.S.C. Chapter 11 — ESTATE TAX

• § 2001— Imposition and rate of tax
• § 2002— Liability for payment
• § 2010— Unified credit against estate tax
• § 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
• § 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
• § 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
• § 2051— Definition of taxable estate
• § 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
• § 2058— State death taxes
• § 2101— Tax imposed
• § 2102— Credits against tax
• § 2103— Definition of gross estate
• § 2104— Property within the United States
• § 2105— Property without the United States
• § 2106— Taxable estate
• § 2107— Expatriation to avoid tax
• § 2108— Application of pre-1967 estate tax provisions
• § 2201— Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
• § 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 States