Section, added Pub. L. 91-172, title IV, Section 401(b)(1), Dec. 30, 1969, 83 Stat. 600; amended Pub. L. 94-455, title XIX, Sections 1901(b)(1)(J)(vi), (21)(A)(ii), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1791, 1797, 1834, related to transitional rules in the case of certain controlled corporations.

Savings Provision

For provisions that nothing in repeal by Pub. L. 101-508 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Nov. 5, 1990, for purposes of determining liability for tax for periods ending after Nov. 5, 1990, see section 11821(b) of Pub. L. 101-508, set out as a note under section 45K of this title.

Subtitle B - Estate and Gift Taxes

Chapter

Sec.[FN 1]

11.

Estate tax

2001

Section numbers editorially supplied.

12.

Gift tax

2501

13.

Tax on generation-skipping transfers

2601

14.

Special valuation rules

2701

15.

Gifts and bequests from expatriates

2801

Amendments

2008 - Pub. L. 110-245, title III, Section 301(b)(2), June 17, 2008, 122 Stat. 1646, added item for chapter 15.

1990 - Pub. L. 101-508, title XI, Section 11602(c), Nov. 5, 1990, 104 Stat. 1388-500, added item for chapter 14.

1986 - Pub. L. 99-514, title XIV, Section 1431(b), Oct. 22, 1986, 100 Stat. 2729, struck out "certain" after "Tax on" in item for chapter 13.

1976 - Pub. L. 94-455, title XX, Section 2006(b)(1), Oct. 4, 1976, 90 Stat. 1888, added item for chapter 13.

CHAPTER 11 - ESTATE TAX

Subchapter

Sec.\1\

A.

Estates of citizens or residents

2001

B.

Estates of nonresidents not citizens

2101

C.

Miscellaneous

2201

N

Section numbers editorially supplied.

Subchapter A - Estates of Citizens or Residents

Part

I.

Tax imposed.

II.

Credits against tax.

III.

Gross estate.

IV.

Taxable estate.

PART I - TAX IMPOSED

Sec.

2001.

Imposition and rate of tax.

2002.

Liability for payment.

Amendments

1976 - Pub. L. 94-455, title XX, Section 2001(c)(1)(N)(i), Oct. 4, 1976, 90 Stat. 1853, substituted "Imposition and rate of tax" for "Rate of tax" in item 2001.