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Statutes, codes, and regulations
United States Code
Title 26 - INTERNAL REVENUE CODESubtitle B - ESTATE AND GIFT TAXESChapter 11 - ESTATE TAX
Subchapter A - ESTATES OF CITIZENS OR RESIDENTS
Part II - CREDITS AGAINST TAX

Part II - CREDITS AGAINST TAX

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  • Section 2010 - Unified credit against estate tax
  • Section 2011 - Repealed
  • Section 2012 - Credit for gift tax
  • Section 2013 - Credit for tax on prior transfers
  • Section 2014 - Credit for foreign death taxes
  • Section 2015 - Credit for death taxes on remainders
  • Section 2016 - Recovery of taxes claimed as credit
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