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United States Code (Last Updated: May 24, 2014) |
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Title 26. INTERNAL REVENUE CODE |
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SubTitle B. Estate and Gift Taxes |
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Chapter 11. ESTATE TAX |
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SubChapter A. Estates of Citizens or Residents |
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Part II. CREDITS AGAINST TAX |
| § 2010. Unified credit against estate tax |
| § 2011. Credit for State death taxes |
| § 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 |
Amendments
2004—Pub. L. 108–311, title IV, § 408(a)(20),
2001—Pub. L. 107–16, title V, § 532(c)(13),
1976—Pub. L. 94–455, title XX, § 2001(c)(1)(N)(ii),