26 USC Subtitle B, CHAPTER 11, Subchapter A, PART IV: Front Matter
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26 USC Subtitle B, CHAPTER 11, Subchapter A, PART IV: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle B-Estate and Gift TaxesCHAPTER 11-ESTATE TAXSubchapter A-Estates of Citizens or ResidentsPART IV-TAXABLE ESTATE
Jump To: MiscellaneousAmendments

PART IV-TAXABLE ESTATE

Sec.
2051.
Definition of taxable estate.
[2052.
Repealed.]
2053.
Expenses, indebtedness, and taxes.
2054.
Losses.
2055.
Transfers for public, charitable, and religious uses.
2056.
Bequests, etc., to surviving spouse.
2056A.
Qualified domestic trust.
[2057.
Repealed.]
2058.
State death taxes.

        

Editorial Notes

Amendments

2014- Pub. L. 113–295, div. A, title II, §221(a)(97)(A), Dec. 19, 2014, 128 Stat. 4051 , which directed amendment of part IV of subchapter A of chapter 11 of this title by striking item 2057 from the table of sections for "such subpart", was executed by striking item 2057 "Family-owned business interests" from the table of sections for this part, to reflect the probable intent of Congress.

2001- Pub. L. 107–16, title V, §532(c)(14), June 7, 2001, 115 Stat. 75 , added item 2058.

1998- Pub. L. 105–206, title VI, §6006(b)(1)(F), July 22, 1998, 112 Stat. 808 , added item 2057.

1990- Pub. L. 101–508, title XI, §11704(a)(39), Nov. 5, 1990, 104 Stat. 1388–520 , amended directory language of section 5033(a)(3) of Pub. L. 100–647. See 1988 Amendment note below.

Pub. L. 101–508, title XI, §11704(a)(16), Nov. 5, 1990, 104 Stat. 1388–518 , substituted "trust" for "trusts" in item 2056A.

1989- Pub. L. 101–239, title VII, §7304(a)(2)(E), Dec. 19, 1989, 103 Stat. 2353 , struck out item 2057 "Sales of employer securities to employee stock ownership plans or worker-owned cooperatives".

1988- Pub. L. 100–647, title V, §5033(a)(3), Nov. 10, 1988, 102 Stat. 3672 , as amended by Pub. L. 101–508, title XI, §11704(a)(39), Nov. 5, 1990, 104 Stat. 1388–520 , added item 2056A.

1986- Pub. L. 99–514, title XI, §1172(b)(3), Oct. 22, 1986, 100 Stat. 2515 , added item 2057.

1981- Pub. L. 97–34, title IV, §427(b), Aug. 13, 1981, 95 Stat. 318 , struck out item 2057 "Bequests, etc., to certain minor children".

1976- Pub. L. 94–455, title XX, §§2001(c)(1)(N)(iv), 2007(b), Oct. 4, 1976, 90 Stat. 1853 , 1890, added item 2057 and struck out item 2052 "Exemption".