Internal Revenue Code · 26 U.S.C.
§ 2801. Imposition of 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. § 2801
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Added
- June 17, 2008 by Pub. L. 110–245
- Last amended
- December 19, 2014 by Pub. L. 113–295
- Amendments
- 1 dated changes in the source credit
- Length
- 6 subsections · 652 words · about 3 min to read
- Defines
- 2 terms
- Cross-references
- cites 5; cited by 1 Code section and 14 other regulations
- Regulations
- 8 issued under this section
Subsection (a) shall apply only to the extent that the value of covered gifts and bequests received by any person during the calendar year exceeds the dollar amount in effect under section 2503(b) for such calendar year.
Such term shall not include any property with respect to which a deduction would be allowed under section 2055, 2056, 2522, or 2523, whichever is appropriate, if the decedent or donor were a United States person.
In the case of a covered gift or bequest made to a foreign trust, subsection (a) shall apply to any distribution attributable to such gift or bequest from such trust (whether from income or corpus) to a United States citizen or resident in the same manner as if such distribution were a covered gift or bequest.
There shall be allowed as a deduction under section 164 the amount of tax imposed by this section which is paid or accrued by a United States citizen or resident by reason of a distribution from a foreign trust, but only to the extent such tax is imposed on the portion of such distribution which is included in the gross income of such citizen or resident.
Solely for purposes of this section, a foreign trust may elect to be treated as a domestic trust. Such an election may be revoked with the consent of the Secretary.
For purposes of this section, the term “covered expatriate” has the meaning given to such term by section 877A(g)(1).
(Added Pub. L. 110–245, title III, § 301(b)(1), June 17, 2008, 122 Stat. 1644; amended Pub. L. 113–295, div. A, title II, § 206(b)(1), Dec. 19, 2014, 128 Stat. 4027.)
Terms defined here
Where the text says “the term … means”. Select a term to jump to its definition.
Regulations under this section
Treasury regulations (26 CFR) issued under § 2801
- § 28.2801-0 Table of contents.
- § 28.2801-1 Tax on certain gifts and bequests from covered expatriates.
- § 28.2801-2 Definitions.
- § 28.2801-3 Rules and exceptions applicable to covered gifts and covered bequests.
- § 28.2801-4 Liability for and payment of tax on covered gifts and covered bequests; computation of tax.
- § 28.2801-5 Foreign trusts.
- § 28.2801-6 Special rules and cross-references.
- § 28.2801-7 Determining responsibility under section 2801.
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 5 other sections
- § 2001(c) Imposition and rate of tax
- § 2503(b) Taxable gifts
- § 2055 Transfers for public, charitable, and religious uses
- § 164 Taxes
- § 877A(g)(1) Tax responsibilities of expatriation
Cited by 1 Code section
Cited in 14 regulations not issued under it
- § 28.6001-1 Records required to be kept.
- § 28.6011-1 Returns.
- § 28.6060-1 Reporting requirements for tax return preparers.
- § 28.6071-1 Time for filing returns.
- § 28.6081-1 Extension of time for filing returns reporting gifts and bequests from covered expatriates.
- § 28.6107-1 Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a copy or record.
- § 28.6109-1 Tax return preparers furnishing identifying numbers for returns or claims for refund.
- § 28.6151-1 Time and place for paying tax shown on returns.
- § 28.6694-1 Section 6694 penalties applicable to return preparer.
- § 28.6694-2 Penalties for understatement due to an unreasonable position.
- § 28.6694-3 Penalty for understatement due to willful, reckless, or intentional conduct.
- § 28.6694-4 Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters.
- § 28.6695-1 Other assessable penalties with respect to the preparation of tax returns for other persons.
- § 28.6696-1 Claims for credit or refund by tax return preparers and appraisers.
Amendment history
From the source credit and the official notes, newest first.
- Amended by Pub. L. 113–295Parts changed in 2014: (a)(1)
- Added by Pub. L. 110–245
Where it sits in the Code
Official notes
Show the Law Revision Counsel's notes (amendments, effective dates)
Inflation Adjusted Items for Certain Years
For inflation adjustment of certain items in this section, see Revenue Procedures listed in a table under section 1 of this title.
Editorial Notes
Amendments
2014—Subsec. (a)(1). Pub. L. 113–295 struck out “(or, if greater, the highest rate of tax specified in the table applicable under section 2502(a) as in effect on the date)” after “such receipt”.
Statutory Notes and Related Subsidiaries
Effective Date of 2014 Amendment
Amendment by Pub. L. 113–295 effective as if included in the provisions of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, Pub. L. 111–312, to which such amendment relates, see section 206(d) of Pub. L. 113–295, set out as a note under section 32 of this title.
Effective Date
Pub. L. 110–245, title III, § 301(g), June 17, 2008, 122 Stat. 1647, provided that:
“(1) In general.— Except as provided in this subsection, the amendments made by this section [enacting this chapter and section 877A of this title and amending sections 877, 6039G, and 7701 of this title] shall apply to any individual whose expatriation date (as so defined) is on or after the date of the enactment of this Act [June 17, 2008].“(2) Gifts and bequests.— Chapter 15 of the Internal Revenue Code of 1986 (as added by subsection (b)) shall apply to covered gifts and bequests (as defined in section 2801 of such Code, as so added) received on or after the date of the enactment of this Act from transferors (or from the estates of transferors) whose expatriation date is on or after such date of enactment.”