Estate tax

2001. Imposition and rate of tax

2002. Liability for payment

2010. Unified credit

2012. Credit for gift tax (old law)*

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*

2031. Definition of gross estate; valuation

2032. Alternate valuation date

2032A. Special use valuation of real property

2033. Decedent’s property

2034. Dower or curtesy interests

2035. Transfers near death

2036. Transfers with retained life estate

2037. Reversionary interests

2038. Retained rights to alter, amend, or revoke

2039. Annuities

2040. Jointly held property

2041. General powers of appointment

2042. Life insurance

2043. Adjustment for consideration

2044. QTIP property

2045. Prior interests*

2046. Cross-reference*

2051. Definition of taxable estate

2053. Expenses, indebtedness, and taxes

2054. Casualty losses

2055. Charitable contributions

2056. Marital deduction

2056A. Qualified domestic trust*

2058. State death taxes

2203. Definition of executor

2204. Discharge of fiduciary from personal liability*

2205. Reimbursement out of estate*

2206. Liability of life insurance beneficiaries*

2207. Liability of recipient of property subject to general power of appointment

2207A. Liability for estate tax on QTIP property

2207B. Liability for estate tax on property covered by Section 2036*

2210. Repeal of estate tax

Gift tax

2501. Imposition of tax

2502. Rate of tax

2503. Taxable gifts, exclusions

2504. Taxable gifts from prior periods

2505. Unified credit

2511. Transfers in general

2512. Valuation of gifts

2513. Split gift election

2514. Exercise, release, lapse of powers of appointment

2515. GST tax as additional gift

2516. Transfers in divorce

2518. Disclaimers

2519. QTIP property

2522. Charitable contributions

2523. Marital deduction

2524. Extent of deductions

GST tax

2601. Tax imposed

2602. Amount of tax

2603. Liability for tax

2604. Credit for state GST tax

2611. GST defined

2612. Definitions of taxable termination, taxable distribution, direct skip

2613. Definition of skip person

2621. Taxable amount in taxable distribution

2622. Taxable amount in taxable termination

2623. Taxable amount in direct skip

2624. Valuation

2631. GST exemption

2632. Allocation of GST exemption

2641. Applicable rate

2642. Inclusion ratio

2651. Generation assignment

2652. Other definitions

2653. Taxation of multiple skips

2654. Special rules*

Special valuation rules

2701. Transfers of interests in corporations and partnerships*

2702. Transfers with retained interests

2703. Restrictions on sale or use of property

2704. Lapsing rights and restrictions

Payment of tax

6166. Election to pay estate tax in installments

General rules

7872. Below-market-interest loans