Internal Revenue Code · 26 U.S.C.
§ 2015. Credit for death taxes on remainders
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. § 2015
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- September 2, 1958 by Pub. L. 85–866
- Last amended
- June 7, 2001 by Pub. L. 107–16
- Amendments
- 1 dated changes in the source credit
- Length
- 144 words · about 1 min to read
- Cross-references
- cites 3; cited by 1 Code section and 4 other regulations
- Regulations
- 1 issued under this section
Where an election is made under section 6163(a) to postpone payment of the tax imposed by section 2001, or 2101, such part of any estate, inheritance, legacy, or succession taxes allowable as a credit under section 2014, as is attributable to a reversionary or remainder interest may be allowed as a credit against the tax attributable to such interest, subject to the limitations on the amount of the credit contained in such sections, if such part is paid, and credit therefor claimed, at any time before the expiration of the time for payment of the tax imposed by section 2001 or 2101 as postponed and extended under section 6163.
(Aug. 16, 1954, ch. 736, 68A Stat. 379; Pub. L. 85–866, title I, § 66(a)(1), Sept. 2, 1958, 72 Stat. 1657; Pub. L. 107–16, title V, § 532(c)(4), June 7, 2001, 115 Stat. 74.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 2015
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 3 other sections
- § 6163(a) Extension of time for payment of estate tax on value of reversionary or remainder interest in property
- § 2001 Imposition and rate of tax
- § 2014 Credit for foreign death taxes
Cited by 1 Code section
Cited in 4 regulations not issued under it
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 107–16
- Enacted by Pub. L. 85–866
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
- § 2011 Repealed
- § 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
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
2001—Pub. L. 107–16 struck out “2011 or” before “2014”.
1958—Pub. L. 85–866 substituted “the time for payment of the tax imposed by section 2001 or 2101 as postponed and extended under section 6163” for “60 days after the termination of the precedent interest or interests in the property”.
Statutory Notes and Related Subsidiaries
Effective Date of 2001 Amendment
Amendment by Pub. L. 107–16 applicable to estates of decedents dying, and generation-skipping transfers, after Dec. 31, 2004, see section 532(d) of Pub. L. 107–16, set out as a note under section 2012 of this title.
Effective Date of 1958 Amendment
Pub. L. 85–866, title I, § 66(a)(3), Sept. 2, 1958, 72 Stat. 1658, provided that: “The amendments made by paragraphs (1) and (2) [amending this section and section 927 of I.R.C. 1939] shall apply in the case of any reversionary or remainder interest in property only if the precedent interest or interests in the property did not terminate before the beginning of the 60-day period which ends on the date of the enactment of this Act [Sept. 2, 1958].”