Part I. TAX IMPOSED, SubChapter A. Estates of Citizens or Residents, Chapter 11. ESTATE TAX, SubTitle B. Estate and Gift Taxes, Title 26. INTERNAL REVENUE CODE, United States Code

United States Code (Last Updated: May 24, 2014)

Title 26. INTERNAL REVENUE CODE

SubTitle B. Estate and Gift Taxes

Chapter 11. ESTATE TAX

SubChapter A. Estates of Citizens or Residents

Part I. TAX IMPOSED

§ 2001. Imposition and rate of tax

§ 2002. Liability for payment

Amendments

1976—Pub. L. 94–455, title XX, § 2001(c)(1)(N)(i), Oct. 4, 1976, 90 Stat. 1853, substituted “Imposition and rate of tax” for “Rate of tax” in item 2001.