Subchapter A: Estates of Citizens or Residents
Part II: CREDITS AGAINST TAX
- Section 2010: Unified credit against estate tax
- [Section 2011: Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(A)(i), Dec. 19, 2014, 128 Stat. 4051]
- Section 2012: Credit for gift tax
- Section 2013: Credit for tax on prior transfers
- Section 2014: Credit for foreign death taxes
- Section 2015: Credit for death taxes on remainders
- Section 2016: Recovery of taxes claimed as credit
Part III: GROSS ESTATE
- Section 2031: Definition of gross estate
- Section 2032: Alternate valuation
- Section 2032A: Valuation of certain farm, etc., real property
- Section 2033: Property in which the decedent had an interest
- [Section 2033A: Renumbered § 2057]
- Section 2034: Dower or curtesy interests
- Section 2035: Adjustments for certain gifts made within 3 years of decedent’s death
- Section 2036: Transfers with retained life estate
- Section 2037: Transfers taking effect at death
- Section 2038: Revocable transfers
- Section 2039: Annuities
- Section 2040: Joint interests
- Section 2041: Powers of appointment
- Section 2042: Proceeds of life insurance
- Section 2043: Transfers for insufficient consideration
- Section 2044: Certain property for which marital deduction was previously allowed
- Section 2045: Prior interests
- Section 2046: Disclaimers
Part IV: TAXABLE ESTATE
- Section 2051: Definition of taxable estate
- [Section 2052: Repealed. Pub. L. 94–455, title XX, § 2001(a)(4), Oct. 4, 1976, 90 Stat. 1848]
- Section 2053: Expenses, indebtedness, and taxes
- Section 2054: Losses
- Section 2055: Transfers for public, charitable, and religious uses
- Section 2056: Bequests, etc., to surviving spouse
- Section 2056A: Qualified domestic trust
- [Section 2057: Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(97)(A), Dec. 19, 2014, 128 Stat. 4051]
- Section 2058: State death taxes