Note: Click on the following link to search the United States Code: http://uscode.house.gov/search/criteria.shtml. Then, copy the Title and the Section of the U.S. Code cite within the parenthetical (below) into the Title and Section search fields. For example, for "Section 2001" use "26USC2001" by entering "26" for the Title and "2001" for the section.
Section 2001 (26USC2001): Imposition and Rate of Tax
Section 2002 (26USC2002): Liability for Payment
Section 2010 (26USC2010): Unified Credit Against Estate Tax
Section 2011 (26USC2011): Credit for State Death Taxes
Section 2012 (26USC2012): Credit for Gift Tax
Section 2013 (26USC2013): Credit for tax on prior transfers
Section 2014 (26USC2014): Credit for foreign death taxes
Section 2016 (26USC2016): Recovery of taxes claimed as credit
Section 2031 (26USC2031): Definition of gross estate
Section 2032 (26USC2032): Alternate valuation
Section 2032A (26USC2032A): Valuation of certain farm, etc., real property
Section 2033 (26USC2033): Property in which the decedent had an interest
Section 2034 (26USC2034): Dower or courtesy interests
Section 2035 (26USC2035): Adjustments for certain gifts made within 3 years of decedent's death
Section 2036 (26USC2036): Transfers with retained life estate
Section 2037 (26USC2037): Transfers taking effect at death
Section 2038 (26USC2038): Revocable transfers
Section 2039 (26USC2039): Annuities
Section 2040 (26USC2040): Joint interests
Section 2041 (26USC2041): Powers of appointment
Section 2042 (26USC2042): Proceeds of life insurance
Section 2043 (26USC2043): Transfers for insufficient consideration
Section 2044 (26USC2044): Certain property for which marital deduction was previously allowed
Section 2045 (26USC2045): Prior interests
Section 2046 (26USC2046): Disclaimers
Section 2051 (26USC2051): Definition of taxable estate
Section 2053 (26USC2053): Expenses, indebtedness, and taxes
Section 2054 (26USC2054): Losses
Section 2055 (26USC2055): Transfers for public, charitable, and religious uses
Section 2056 (26USC2056): Bequests, etc., to surviving spouse
Section 2056A (26USC2056A): Qualified domestic trust
Section 2057 (26USC2057): Family-owned business interests
Section 2101 (26USC2101): Tax imposed
Section 2102 (26USC2102): Credits against tax
Section 2103 (26USC2103): Definition of gross estate
Section 2104 (26USC2104): Property within the United States
Section 2105 (26USC2105): Property without the United States
Section 2106 (26USC2106): Taxable estate
Section 2107 (26USC2107): Expatriation to avoid tax
Section 2201 (26USC2201): Members of the Armed Forces dying in combat zone or by reason of combat-zone-incurred wounds, etc.
Section 2203 (26USC2203): Definition of executor
Section 2204 (26USC2204): Discharge of fiduciary from personal liability
Section 2205 (26USC2205): Reimbursement out of estate
Section 2207 (26USC2207): Liability of recipient of property over which decedent had power of appointment
Section 2207A (26USC2207A): Right of recovery in the case of certain marital deduction property
Section 2207B (26USC2207B): Right of recovery where decedent retained interest
Section 2208 (26USC2208): Certain residents of possessions considered citizens of the United States
Section 2209 (26USC2209): Certain residents of possessions considered nonresidents not citizens of the United States