Internal Revenue Code · 26 U.S.C.
§ 2102. Credits against 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)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 2102
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Enacted
- November 13, 1966 by Pub. L. 89–809
- Last amended
- June 7, 2001 by Pub. L. 107–16
- Amendments
- 5 dated changes in the source credit
- Length
- 2 subsections · 454 words · about 2 min to read
- Cross-references
- cites 6; cited by 1 Code section and 6 other regulations
- Regulations
- 1 issued under this section
The tax imposed by section 2101 shall be credited with the amounts determined in accordance with sections 2012 and 2013 (relating to gift tax and tax on prior transfers).
To the extent required under any treaty obligation of the United States, the credit allowed under this subsection shall be equal to the amount which bears the same ratio to the applicable credit amount in effect under section 2010(c) for the calendar year which includes the date of death as the value of the part of the decedent’s gross estate which at the time of his death is situated in the United States bears to the value of his entire gross estate wherever situated. For purposes of the preceding sentence, property shall not be treated as situated in the United States if such property is exempt from the tax imposed by this subchapter under any treaty obligation of the United States.
If a credit has been allowed under section 2505 with respect to any gift made by the decedent, each dollar amount contained in paragraph (1) or (2) or subparagraph (A) of this paragraph (whichever applies) shall be reduced by the amount so allowed.
The credit allowed under this subsection shall not exceed the amount of the tax imposed by section 2101.
For purposes of subsection (a), sections 2012 and 2013 shall be applied as if the credit allowed under this subsection were allowed under section 2010.
(Aug. 16, 1954, ch. 736, 68A Stat. 397; Pub. L. 89–809, title I, § 108(b), Nov. 13, 1966, 80 Stat. 1572; Pub. L. 94–455, title XX, § 2001(c)(1)(E)(i), Oct. 4, 1976, 90 Stat. 1851; Pub. L. 100–647, title V, § 5032(b), Nov. 10, 1988, 102 Stat. 3669; Pub. L. 104–188, title I, § 1704(f)(1), Aug. 20, 1996, 110 Stat. 1879; Pub. L. 105–34, title V, § 501(a)(1)(E), Aug. 5, 1997, 111 Stat. 845; Pub. L. 107–16, title V, § 532(c)(7), June 7, 2001, 115 Stat. 75.)
Regulations under this section
Treasury regulations (26 CFR) issued under § 2102
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 6 other sections
- § 2101 Tax imposed
- § 2012 Credit for gift tax
- § 2013 Credit for tax on prior transfers
- § 2209 Certain residents of possessions considered nonresidents not citizens of the United States
- § 2010(c) Unified credit against estate tax
- § 2505 Unified credit against gift tax
Cited by 1 Code section
Cited in 6 regulations not issued under it
- § 1.1014-10 Basis of property acquired from a decedent must be consistent with property's Federal estate tax value.
- § 20.2010-3 Portability provisions applicable to the surviving spouse's estate.
- § 20.2015-1 Credit for death taxes on remainders.
- § 20.2056A-10 Surviving spouse becomes citizen after QDOT established.
- § 20.2107-1 Expatriation to avoid tax.
- § 25.2505-2 Gifts made by a surviving spouse having a DSUE amount available.
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 107–16Parts changed in 2001: (a) (b) (b)(5) (c)
- Amended by Pub. L. 105–34Parts changed in 1997: (c)(3)(A)
- Amended by Pub. L. 104–188Parts changed in 1996: (c)(3)(A)
- Amended by Pub. L. 100–647Parts changed in 1988: (c)(1) (c)(2) (c)(3)
- Amended by Pub. L. 94–455Parts changed in 1976: (c)
- Enacted by Pub. L. 89–809
Where it sits in the Code
- Subtitle B Estate and Gift Taxes
- Chapter 11 ESTATE TAX
- Subchapter B Estates of Nonresidents Not Citizens
Nearby sections
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Editorial Notes
Amendments
2001—Subsec. (a). Pub. L. 107–16, § 532(c)(7)(A), reenacted heading without change and amended text of subsec. (a) generally. Prior to amendment, text read as follows: “The tax imposed by section 2101 shall be credited with the amounts determined in accordance with sections 2011 to 2013, inclusive (relating to State death taxes, gift tax, and tax on prior transfers), subject to the special limitation provided in subsection (b).”
Subsec. (b). Pub. L. 107–16, § 532(c)(7)(B), redesignated subsec. (c) as (b) and struck out heading and text of former subsec. (b). Text read as follows: “The maximum credit allowed under section 2011 against the tax imposed by section 2101 for State death taxes paid shall be an amount which bears the same ratio to the credit computed as provided in section 2011(b) as the value of the property, as determined for purposes of this chapter, upon which State death taxes were paid and which is included in the gross estate under section 2103 bears to the value of the total gross estate under section 2103. For purposes of this subsection, the term ‘State death taxes’ means the taxes described in section 2011(a).”
Subsec. (b)(5). Pub. L. 107–16, § 532(c)(7)(C), substituted “2012 and 2013” for “2011 to 2013, inclusive,”.
Subsec. (c). Pub. L. 107–16, § 532(c)(7)(B), redesignated subsec. (c) as (b).
1997—Subsec. (c)(3)(A). Pub. L. 105–34 substituted “the applicable credit amount in effect under section 2010(c) for the calendar year which includes the date of death” for “$192,800”.
1996—Subsec. (c)(3)(A). Pub. L. 104–188 inserted at end “For purposes of the preceding sentence, property shall not be treated as situated in the United States if such property is exempt from the tax imposed by this subchapter under any treaty obligation of the United States.”
1988—Subsec. (c)(1). Pub. L. 100–647, § 5032(b)(1)(A), substituted “$13,000” for “$3,600”.
Subsec. (c)(2). Pub. L. 100–647, § 5032(b)(1), substituted “$13,000” for “$3,600” in subpar. (A) and “$46,800” for “$15,075” in subpar. (B).
Subsec. (c)(3). Pub. L. 100–647, § 5032(b)(2), amended par. (3) generally, substituting provision relating to special rules for coordination with treaties and with gift tax unified tax credit for provision relating to a phase-in of the par. (2)(B) amount for decedents dying during 1977, 1978, 1979, and 1980.
1976—Subsec. (c). Pub. L. 94–455 added subsec. (c).
1966—Pub. L. 89–809 redesignated existing provisions as subsec. (a), inserted reference to special limitation provided in subsec. (b), and added subsec. (b).
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 1997 Amendment
Amendment by Pub. L. 105–34 applicable to estates of decedents dying, and gifts made, after Dec. 31, 1997, see section 501(f) of Pub. L. 105–34, set out as a note under section 2001 of this title.
Effective Date of 1988 Amendment
Amendment by Pub. L. 100–647 applicable to estates of decedents dying after Nov. 10, 1988, see section 5032(d) of Pub. L. 100–647, set out as a note under section 2101 of this title.
Effective Date of 1976 Amendment
Amendment by Pub. L. 94–455 applicable to estates of decedents dying after Dec. 31, 1976, see section 2001(d)(1) of Pub. L. 94–455, set out as a note under section 2001 of this title.
Effective Date of 1966 Amendment
Amendment by Pub. L. 89–809 applicable with respect to estates of decedents dying after Nov. 13, 1966, see section 108(i) of Pub. L. 89–809, set out as a note under section 2101 of this title.