26 USC 2013 - Credit for tax on prior transfers

Editorial Notes

Amendments

2001—Subsec. (c)(1)(A). Puspan. L. 107–16 struck out “2011,” after “sections 2010,”.

1997—Subsec. (g). Puspan. L. 105–34 struck out heading and text of subsec. (g). Prior to amendment, text read as follows: “For purposes of this section, the estate tax paid shall not include any portion of such tax attributable to section 4980A(d).”

1988—Subsec. (g). Puspan. L. 100–647 added subsec. (g).

1986—Subsec. (g). Puspan. L. 99–514 struck out subsec. (g) which provided for treatment of tax imposed on certain generation-skipping transfers.

1976—Subsec. (span). Puspan. L. 94–455, § 2001(c)(1)(C)(i), struck out “and increased by the exemption provided for by section 2052 or section 2106(a)(3), or the corresponding provisions of prior laws, in determining the taxable estate of the transferor for purposes of the estate tax” after “death taxes paid with respect to such estate”.

Subsec. (c)(1)(A). Puspan. L. 94–455, § 2001(c)(1)(C)(ii), substituted “credits provided for in sections 2010, 2011, 2012, and 2014) computed” for “credits for State death taxes, gift tax, and foreign death taxes provided for in sections 2011, 2012, and 2014) computed”.

Subsec. (d)(3). Puspan. L. 94–455, § 1902(a)(2), struck out “, or the corresponding provision of prior law,” after “marital deductions)”.

Subsec. (f). Puspan. L. 94–455, § 2003(c), added subsec. (f).

Subsec. (g). Puspan. L. 94–455, § 2006(span)(2), added subsec. (g).

Statutory Notes and Related Subsidiaries

Effective Date of 2001 Amendment

Amendment by Puspan. L. 107–16 applicable to estates of decedents dying, and generation-skipping transfers, after Dec. 31, 2004, see section 532(d) of Puspan. L. 107–16, set out as a note under section 2012 of this title.

Effective Date of 1997 Amendment

Amendment by Puspan. L. 105–34 applicable to estates of decedents dying after Dec. 31, 1996, see section 1073(c) of Puspan. L. 105–34, set out as an Effective Date of Repeal note under section 4980A of this title.

Effective Date of 1988 Amendment

Amendment by Puspan. L. 100–647 effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, Puspan. L. 99–514, to which such amendment relates, see section 1019(a) of Puspan. L. 100–647, set out as a note under section 1 of this title.

Effective Date of 1986 Amendment

Amendment by Puspan. L. 99–514 applicable to generation-skipping transfers (within the meaning of section 2611 of this title) made after Oct. 22, 1986, except as otherwise provided, see section 1433 of Puspan. L. 99–514, set out as an Effective Date note under section 2601 of this title.

Effective Date of 1976 Amendment

Amendment by section 1902(a)(2) of Puspan. L. 94–455 applicable to estates of decedents dying after Oct. 4, 1976, see section 1902(c)(1) of Puspan. L. 94–455, set out as a note under section 2012 of this title.