Subtitle B: Estate and Gift Taxes
Chapter 11: ESTATE TAX
- Subchapter A: Estates of Citizens or Residents
- Subchapter B: Estates of Nonresidents Not Citizens
- Section 2101: Tax imposed
- Section 2102: Credits against tax
- Section 2103: Definition of gross estate
- Section 2104: Property within the United States
- Section 2105: Property without the United States
- Section 2106: Taxable estate
- Section 2107: Expatriation to avoid tax
- Section 2108: Application of pre-1967 estate tax provisions
- Subchapter C: Miscellaneous
- Section 2201: Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
- [Section 2202: Repealed. Pub. L. 94–455, title XIX, § 1902(a)(8), Oct. 4, 1976, 90 Stat. 1805]
- Section 2203: Definition of executor
- Section 2204: Discharge of fiduciary from personal liability
- Section 2205: Reimbursement out of estate
- Section 2206: Liability of life insurance beneficiaries
- Section 2207: Liability of recipient of property over which decedent had power of appointment
- Section 2207A: Right of recovery in the case of certain marital deduction property
- Section 2207B: Right of recovery where decedent retained interest
- Section 2208: Certain residents of possessions considered citizens of the United States
- Section 2209: Certain residents of possessions considered nonresidents not citizens of the United States
- [Section 2210: Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]
Chapter 12: GIFT TAX
- Subchapter A: Determination of Tax Liability
- Subchapter B: Transfers
- Section 2511: Transfers in general
- Section 2512: Valuation of gifts
- Section 2513: Gift by husband or wife to third party
- Section 2514: Powers of appointment
- Section 2515: Treatment of generation-skipping transfer tax
- [Section 2515A: Repealed. Pub. L. 97–34, title IV, § 403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302]
- Section 2516: Certain property settlements
- [Section 2517: Repealed. Pub. L. 99–514, title XVIII, § 1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868]
- Section 2518: Disclaimers
- Section 2519: Dispositions of certain life estates
- Subchapter C: Deductions
- [Section 2521: Repealed. Pub. L. 94–455, title XX, § 2001(b)(3), Oct. 4, 1976, 90 Stat. 1849]
- Section 2522: Charitable and similar gifts
- Section 2523: Gift to spouse
- Section 2524: Extent of deductions
Chapter 13: TAX ON GENERATION-SKIPPING TRANSFERS
- Subchapter A: Tax Imposed
- Section 2601: Tax imposed
- Section 2602: Amount of tax
- Section 2603: Liability for tax
- [Section 2604: Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(B)(i), Dec. 19, 2014, 128 Stat. 4051]
- Subchapter B: Generation-Skipping Transfers
- Subchapter C: Taxable Amount
- Subchapter D: GST Exemption
- Subchapter E: Applicable Rate; Inclusion Ratio
- Subchapter F: Other Definitions and Special Rules
- Subchapter G: Administration
- Section 2661: Administration
- Section 2662: Return requirements
- Section 2663: Regulations
- [Section 2664: Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]
Chapter 14: SPECIAL VALUATION RULES
- Section 2701: Special valuation rules in case of transfers of certain interests in corporations or partnerships
- Section 2702: Special valuation rules in case of transfers of interests in trusts
- Section 2703: Certain rights and restrictions disregarded
- Section 2704: Treatment of certain lapsing rights and restrictions