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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 C
    Miscellaneous

Subchapter C. Miscellaneous

  • § 2201 - Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
  • § 2202 - Repealed.
  • § 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 over which decedent had power of appointment
  • § 2207A - Right of recovery in the case of certain marital deduction property
  • § 2207B - Right of recovery where decedent retained interest
  • § 2208 - Certain residents of possessions considered citizens of the United States
  • § 2209 - Certain residents of possessions considered nonresidents not citizens of the United States
  • § 2210 - Repealed.
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