Govregs
U.S. Code Regulations Constitution Journal Apps
  1. U.S. Code
    All Titles
  2. title 26
    INTERNAL REVENUE CODE
  3. subtitle B
    Estate and Gift Taxes
  4. chapter 11
    ESTATE TAX
  5. subchapter A
    Estates of Citizens or Residents
  6. part IV
    TAXABLE ESTATE

Part IV. TAXABLE ESTATE

  • § 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  • § 2052 - Repealed.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  • § 2057 - Repealed.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
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