Subchapter A. Estates of Citizens or Residents

• PART I [§ 2001 - § 2002] - TAX IMPOSED
• PART II [§ 2010 - § 2016] - CREDITS AGAINST TAX
• PART III [§ 2031 - § 2046] - GROSS ESTATE
• PART IV [§ 2051 - § 2058] - TAXABLE ESTATE