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Internal Revenue Code · 26 U.S.C.

Chapter 11. ESTATE TAX

Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). The official version is at uscode.house.gov (external site).

  1. Subchapter A Estates of Citizens or Residents §§ 2001–2058

    1. Part I TAX IMPOSED §§ 2001–2002

      1. § 2001 Imposition and rate of tax
      2. § 2002 Liability for payment

    2. Part II CREDITS AGAINST TAX §§ 2010–2016

      1. § 2010 Unified credit against estate tax
      2. § 2011 Repealed
      3. § 2012 Credit for gift tax
      4. § 2013 Credit for tax on prior transfers
      5. § 2014 Credit for foreign death taxes
      6. § 2015 Credit for death taxes on remainders
      7. § 2016 Recovery of taxes claimed as credit

    3. Part III GROSS ESTATE §§ 2031–2046

      1. § 2031 Definition of gross estate
      2. § 2032 Alternate valuation
      3. § 2032A Valuation of certain farm, etc., real property
      4. § 2033 Property in which the decedent had an interest
      5. § 2033A Renumbered
      6. § 2034 Dower or curtesy interests
      7. § 2035 Adjustments for certain gifts made within 3 years of decedent’s death
      8. § 2036 Transfers with retained life estate
      9. § 2037 Transfers taking effect at death
      10. § 2038 Revocable transfers
      11. § 2039 Annuities
      12. § 2040 Joint interests
      13. § 2041 Powers of appointment
      14. § 2042 Proceeds of life insurance
      15. § 2043 Transfers for insufficient consideration
      16. § 2044 Certain property for which marital deduction was previously allowed
      17. § 2045 Prior interests
      18. § 2046 Disclaimers

    4. Part IV TAXABLE ESTATE §§ 2051–2058

      1. § 2051 Definition of taxable estate
      2. § 2052 Repealed
      3. § 2053 Expenses, indebtedness, and taxes
      4. § 2054 Losses
      5. § 2055 Transfers for public, charitable, and religious uses
      6. § 2056 Bequests, etc., to surviving spouse
      7. § 2056A Qualified domestic trust
      8. § 2057 Repealed
      9. § 2058 State death taxes

  2. Subchapter B Estates of Nonresidents Not Citizens §§ 2101–2108

    1. § 2101 Tax imposed
    2. § 2102 Credits against tax
    3. § 2103 Definition of gross estate
    4. § 2104 Property within the United States
    5. § 2105 Property without the United States
    6. § 2106 Taxable estate
    7. § 2107 Expatriation to avoid tax
    8. § 2108 Application of pre-1967 estate tax provisions

  3. Subchapter C Miscellaneous §§ 2201–2210

    1. § 2201 Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
    2. § 2202 Repealed
    3. § 2203 Definition of executor
    4. § 2204 Discharge of fiduciary from personal liability
    5. § 2205 Reimbursement out of estate
    6. § 2206 Liability of life insurance beneficiaries
    7. § 2207 Liability of recipient of property over which decedent had power of appointment
    8. § 2207A Right of recovery in the case of certain marital deduction property
    9. § 2207B Right of recovery where decedent retained interest
    10. § 2208 Certain residents of possessions considered citizens of the United States
    11. § 2209 Certain residents of possessions considered nonresidents not citizens of the United States
    12. § 2210 Repealed