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title 26
INTERNAL REVENUE CODE
subtitle B
Estate and Gift Taxes
chapter 11
ESTATE TAX
subchapter A
Estates of Citizens or Residents
part II
CREDITS AGAINST TAX
Part II. CREDITS AGAINST TAX
§ 2010
- Unified credit against estate tax
§ 2011
- Repealed.
§ 2012
- Credit for gift tax
§ 2013
- Credit for tax on prior transfers
§ 2014
- Credit for foreign death taxes
§ 2015
- Credit for death taxes on remainders
§ 2016
- Recovery of taxes claimed as credit