Internal Revenue Code · 26 U.S.C.
§ 2011. Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(A)(i), Dec. 19, 2014, 128 Stat. 4051
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)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 2011
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- Repealed
- Cross-references
- cites 0; cited by 0 Code sections and 12 other regulations
- Regulations
- 2 issued under this section
Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(A)(i), Dec. 19, 2014, 128 Stat. 4051
Regulations under this section
Treasury regulations (26 CFR) issued under § 2011
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited in 12 regulations not issued under it
- § 20.0-2 General description of tax.
- § 20.2012-1 Credit for gift tax.
- § 20.2014-3 “Second limitation”.
- § 20.2015-1 Credit for death taxes on remainders.
- § 20.2016-1 Recovery of death taxes claimed as credit.
- § 20.2053-6 Deduction for taxes.
- § 20.2053-9 Deduction for certain State death taxes.
- § 20.2056A-6 Amount of tax.
- § 20.2102-1 Estates of nonresidents not citizens; credits against tax.
- § 20.6161-1 Extension of time for paying tax shown on the return.
- § 20.6161-2 Extension of time for paying deficiency in tax.
- § 20.6166A-1 Extension of time for payment of estate tax where estate consists largely of interest in closely held business.
Where it sits in the Code
- Subtitle B Estate and Gift Taxes
- Chapter 11 ESTATE TAX
- Subchapter A Estates of Citizens or Residents
- Part II CREDITS AGAINST TAX
Nearby sections
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Section, act Aug. 16, 1954, ch. 736, 68A Stat. 374; Feb. 20, 1956, ch. 63, § 3, 70 Stat. 24; Pub. L. 85–866, title I, §§ 65(a), 102(c)(1), Sept. 2, 1958, 72 Stat. 1657, 1674; Pub. L. 86–175, § 3, Aug. 21, 1959, 73 Stat. 397; Pub. L. 94–455, title XIX, §§ 1902(a)(12)(B), 1906(b)(13)(A), title XX, §§ 2001(c)(1)(A), 2004(f)(3), Oct. 4, 1976, 90 Stat. 1806, 1834, 1849, 1872; Pub. L. 97–34, title IV, § 422(e)(2), Aug. 13, 1981, 95 Stat. 316; Pub. L. 107–16, title V, §§ 531(a), 532(a), June 7, 2001, 115 Stat. 72, 73; Pub. L. 107–134, title I, § 103(b)(1), Jan. 23, 2002, 115 Stat. 2431, related to credit for State death taxes.
Statutory Notes and Related Subsidiaries
Effective Date of Repeal
Repeal effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as an Effective Date of 2014 Amendment note under section 1 of this title.