Title 26
1,899 sections in this title, page 3 of 19.
§ 1445
Withholding of tax on dispositions of United States real property interests
Subtitle A — Income Taxes › CHAPTER 3 — WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subchapter A — Nonresident Aliens and Foreign Corporations
§ 1446
Withholding of tax on foreign partners’ share of effectively connected income
Subtitle A — Income Taxes › CHAPTER 3 — WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subchapter A — Nonresident Aliens and Foreign Corporations
§ 145
Qualified 501(c)(3) bond
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART IV — TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS › Subpart A — Private Activity Bonds
§ 146
Volume cap
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART IV — TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS › Subpart A — Private Activity Bonds
§ 1461
Liability for withheld tax
Subtitle A — Income Taxes › CHAPTER 3 — WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subchapter B — Application of Withholding Provisions
§ 1462
Withheld tax as credit to recipient of income
Subtitle A — Income Taxes › CHAPTER 3 — WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subchapter B — Application of Withholding Provisions
§ 1463
Tax paid by recipient of income
Subtitle A — Income Taxes › CHAPTER 3 — WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subchapter B — Application of Withholding Provisions
§ 1464
Refunds and credits with respect to withheld tax
Subtitle A — Income Taxes › CHAPTER 3 — WITHHOLDING OF TAX ON NONRESIDENT ALIENS AND FOREIGN CORPORATIONS › Subchapter B — Application of Withholding Provisions
§ 147
Other requirements applicable to certain private activity bonds
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART IV — TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS › Subpart A — Private Activity Bonds
§ 1471
Withholdable payments to foreign financial institutions
Subtitle A — Income Taxes › CHAPTER 4 — TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS
§ 1472
Withholdable payments to other foreign entities
Subtitle A — Income Taxes › CHAPTER 4 — TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS
§ 1473
Definitions
Subtitle A — Income Taxes › CHAPTER 4 — TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS
§ 1474
Special rules
Subtitle A — Income Taxes › CHAPTER 4 — TAXES TO ENFORCE REPORTING ON CERTAIN FOREIGN ACCOUNTS
§ 148
Arbitrage
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART IV — TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS › Subpart B — Requirements Applicable to All State and Local Bonds
§ 149
Bonds must be registered to be tax exempt; other requirements
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART IV — TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS › Subpart B — Requirements Applicable to All State and Local Bonds
§ 15
Effect of changes
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART III — CHANGES IN RATES DURING A TAXABLE YEAR
§ 150
Definitions and special rules
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART IV — TAX EXEMPTION REQUIREMENTS FOR STATE AND LOCAL BONDS › Subpart C — Definitions and Special Rules
§ 1501
Privilege to file consolidated returns
Subtitle A — Income Taxes › CHAPTER 6 — CONSOLIDATED RETURNS › Subchapter A — Returns and Payment of Tax
§ 1502
Regulations
Subtitle A — Income Taxes › CHAPTER 6 — CONSOLIDATED RETURNS › Subchapter A — Returns and Payment of Tax
§ 1503
Computation and payment of tax
Subtitle A — Income Taxes › CHAPTER 6 — CONSOLIDATED RETURNS › Subchapter A — Returns and Payment of Tax
§ 1504
Definitions
Subtitle A — Income Taxes › CHAPTER 6 — CONSOLIDATED RETURNS › Subchapter A — Returns and Payment of Tax
§ 1505
Cross references
Subtitle A — Income Taxes › CHAPTER 6 — CONSOLIDATED RETURNS › Subchapter A — Returns and Payment of Tax
§ 151
Allowance of deductions for personal exemptions
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART V — DEDUCTIONS FOR PERSONAL EXEMPTIONS
§ 152
Dependent defined
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART V — DEDUCTIONS FOR PERSONAL EXEMPTIONS
§ 153
Cross references
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART V — DEDUCTIONS FOR PERSONAL EXEMPTIONS
§ 1552
Earnings and profits
Subtitle A — Income Taxes › CHAPTER 6 — CONSOLIDATED RETURNS › Subchapter B — Related Rules › PART I — IN GENERAL
§ 1561
Limitation on accumulated earnings credit in the case of certain controlled corporations
Subtitle A — Income Taxes › CHAPTER 6 — CONSOLIDATED RETURNS › Subchapter B — Related Rules › PART II — CERTAIN CONTROLLED CORPORATIONS
§ 1563
Definitions and special rules
Subtitle A — Income Taxes › CHAPTER 6 — CONSOLIDATED RETURNS › Subchapter B — Related Rules › PART II — CERTAIN CONTROLLED CORPORATIONS
§ 161
Allowance of deductions
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
§ 162
Trade or business expenses
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
§ 163
Interest
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
§ 164
Taxes
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
§ 165
Losses
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
§ 166
Bad debts
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
§ 167
Depreciation
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
§ 168
Accelerated cost recovery system
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
§ 169
Amortization of pollution control facilities
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
§ 170
Charitable, etc., contributions and gifts
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
§ 171
Amortizable bond premium
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
§ 172
Net operating loss deduction
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
§ 173
Circulation expenditures
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
§ 174
Amortization of research and experimental expenditures
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
§ 174A
Domestic research or experimental expenditures
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
§ 175
Soil and water conservation expenditures; endangered species recovery expenditures
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
§ 176
Payments with respect to employees of certain foreign corporations
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
§ 178
Amortization of cost of acquiring a lease
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
§ 179
Election to expense certain depreciable business assets
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
§ 179B
Deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
§ 179C
Election to expense certain refineries
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
§ 179D
Energy efficient commercial buildings deduction
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
§ 179E
Election to expense advanced mine safety equipment
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
§ 180
Expenditures by farmers for fertilizer, etc.
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
§ 181
Treatment of certain qualified productions
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
§ 183
Activities not engaged in for profit
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
§ 186
Recoveries of damages for antitrust violations, etc.
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
§ 190
Expenditures to remove architectural and transportation barriers to the handicapped and elderly
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
§ 192
Contributions to black lung benefit trust
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
§ 193
Tertiary injectants
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
§ 194
Treatment of reforestation expenditures
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
§ 194A
Contributions to employer liability trusts
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
§ 195
Start-up expenditures
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
§ 196
Deduction for certain unused business credits
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
§ 197
Amortization of goodwill and certain other intangibles
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
§ 198
Expensing of environmental remediation costs
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
§ 199A
Qualified business income
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter B — Computation of Taxable Income › PART VI — ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS
§ 2
Definitions and special rules
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART I — TAX ON INDIVIDUALS
§ 2001
Imposition and rate of tax
Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter A — Estates of Citizens or Residents › PART I — TAX IMPOSED
§ 2002
Liability for payment
Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter A — Estates of Citizens or Residents › PART I — TAX IMPOSED
§ 2010
Unified credit against estate tax
Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter A — Estates of Citizens or Residents › PART II — CREDITS AGAINST TAX
§ 2012
Credit for gift tax
Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter A — Estates of Citizens or Residents › PART II — CREDITS AGAINST TAX
§ 2013
Credit for tax on prior transfers
Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter A — Estates of Citizens or Residents › PART II — CREDITS AGAINST TAX
§ 2014
Credit for foreign death taxes
Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter A — Estates of Citizens or Residents › PART II — CREDITS AGAINST TAX
§ 2015
Credit for death taxes on remainders
Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter A — Estates of Citizens or Residents › PART II — CREDITS AGAINST TAX
§ 2016
Recovery of taxes claimed as credit
Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter A — Estates of Citizens or Residents › PART II — CREDITS AGAINST TAX
§ 2031
Definition of gross estate
Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter A — Estates of Citizens or Residents › PART III — GROSS ESTATE
§ 2032
Alternate valuation
Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter A — Estates of Citizens or Residents › PART III — GROSS ESTATE
§ 2032A
Valuation of certain farm, etc., real property
Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter A — Estates of Citizens or Residents › PART III — GROSS ESTATE
§ 2033
Property in which the decedent had an interest
Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter A — Estates of Citizens or Residents › PART III — GROSS ESTATE
§ 2034
Dower or curtesy interests
Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter A — Estates of Citizens or Residents › PART III — GROSS ESTATE
§ 2035
Adjustments for certain gifts made within 3 years of decedent’s death
Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter A — Estates of Citizens or Residents › PART III — GROSS ESTATE
§ 2036
Transfers with retained life estate
Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter A — Estates of Citizens or Residents › PART III — GROSS ESTATE
§ 2037
Transfers taking effect at death
Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter A — Estates of Citizens or Residents › PART III — GROSS ESTATE
§ 2038
Revocable transfers
Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter A — Estates of Citizens or Residents › PART III — GROSS ESTATE
§ 2039
Annuities
Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter A — Estates of Citizens or Residents › PART III — GROSS ESTATE
§ 2040
Joint interests
Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter A — Estates of Citizens or Residents › PART III — GROSS ESTATE
§ 2041
Powers of appointment
Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter A — Estates of Citizens or Residents › PART III — GROSS ESTATE
§ 2042
Proceeds of life insurance
Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter A — Estates of Citizens or Residents › PART III — GROSS ESTATE
§ 2043
Transfers for insufficient consideration
Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter A — Estates of Citizens or Residents › PART III — GROSS ESTATE
§ 2044
Certain property for which marital deduction was previously allowed
Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter A — Estates of Citizens or Residents › PART III — GROSS ESTATE
§ 2045
Prior interests
Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter A — Estates of Citizens or Residents › PART III — GROSS ESTATE
§ 2046
Disclaimers
Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter A — Estates of Citizens or Residents › PART III — GROSS ESTATE
§ 2051
Definition of taxable estate
Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter A — Estates of Citizens or Residents › PART IV — TAXABLE ESTATE
§ 2053
Expenses, indebtedness, and taxes
Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter A — Estates of Citizens or Residents › PART IV — TAXABLE ESTATE
§ 2054
Losses
Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter A — Estates of Citizens or Residents › PART IV — TAXABLE ESTATE
§ 2055
Transfers for public, charitable, and religious uses
Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter A — Estates of Citizens or Residents › PART IV — TAXABLE ESTATE
§ 2056
Bequests, etc., to surviving spouse
Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter A — Estates of Citizens or Residents › PART IV — TAXABLE ESTATE
§ 2056A
Qualified domestic trust
Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter A — Estates of Citizens or Residents › PART IV — TAXABLE ESTATE
§ 2058
State death taxes
Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter A — Estates of Citizens or Residents › PART IV — TAXABLE ESTATE
§ 21
Expenses for household and dependent care services necessary for gainful employment
Subtitle A — Income Taxes › CHAPTER 1 — NORMAL TAXES AND SURTAXES › Subchapter A — Determination of Tax Liability › PART IV — CREDITS AGAINST TAX › Subpart A — Nonrefundable Personal Credits
§ 2101
Tax imposed
Subtitle B — Estate and Gift Taxes › CHAPTER 11 — ESTATE TAX › Subchapter B — Estates of Nonresidents Not Citizens