26 USC 2106 - Taxable estate

Editorial Notes

Amendments

2018—Subsec. (a)(4). Puspan. L. 115–141 inserted “section” before “2058(a).”

2014—Subsec. (a)(4). Puspan. L. 113–295 substituted “2058(a)” for “section 2011(a)”.

2001—Subsec. (a)(4). Puspan. L. 107–16 added par. (4).

1989—Subsec. (a)(3). Puspan. L. 101–239 struck out “allowed where spouse is citizen” after “deduction” in heading.

1988—Subsec. (a)(3). Puspan. L. 100–647 added par. (3).

1987—Subsec. (a)(2)(A)(ii), (iii). Puspan. L. 100–203 inserted “(or in opposition to)” after “on behalf of”.

1986—Subsec. (a)(2)(F)(ii). Puspan. L. 99–514 substituted “section 2055(g)” for “section 2055(f)”.

1983—Subsec. (a)(2)(F). Puspan. L. 97–473 substituted “(i)” and “(ii)” for “(1)” and “(2)”, respectively, and added cl. (iii).

1976—Subsec. (a)(2)(A)(i). Puspan. L. 94–455, § 1902(a)(12)(A), struck out “Territory” after “any State”.

Subsec. (a)(2)(A)(ii). Puspan. L. 94–455, § 1307(d)(1)(B)(iii), substituted “which is not disqualified for tax exemption under section 501(c)(3) by reason of attempting to influence legislation” for “no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence legislation” after “stockholder or individual”.

Subsec. (a)(2)(A)(iii). Puspan. L. 94–455, § 1307(d)(1)(C), substituted “such trust, fraternal society, order, or association would not be disqualified for tax exemption under section 501(c)(3) by reason of attempting to influence legislation” for “no substantial part of the activities of such trustee or trustees, or of such fraternal society, order, or association, is carrying on propaganda, or otherwise attempting, to influence legislation” after “children or animals”.

Subsec. (a)(2)(F). Puspan. L. 94–455, § 1902(a)(5)(A), substituted “Cross references” for “Other cross references” after “(F)”, in cl. (1) “purposes of deduction under this section” for “purpose of deduction under this paragraph” after “valuation for”, in cl. (2) provision for exemption of certain bequests for benefit of United States and for rules of construction for certain bequests, for provisions of cls. (2) to (11) relating to bequests to; Library of Congress, Post Office Department, Office of Naval Records and Library, National Park Service, Department of State, Department of Justice, payment of tax on bequests of United States obligations, Naval Academy, Naval Academy Museum, and National Archives Trust Fund Board, respectively.

Subsec. (a)(3). Puspan. L. 94–455, § 2001(c)(1)(F), struck out par. (3) relating to specific exemption in case of decedents nonresidents not citizens.

Subsec. (c). Puspan. L. 94–455, § 1902(a)(5)(B), struck out subsec. (c) relating to treatment of United States bonds in determining gross estate of a decedent who was not engaged in business in the United States at the time of his death.

1969—Subsec. (a)(2)(A)(ii), (iii). Puspan. L. 91–172, § 201(d)(4)(B), inserted non-participation and non-intervention in political campaigns as an additional qualification.

Subsec. (a)(2)(E). Puspan. L. 91–172, § 201(d)(2), substituted substantive provisions for simple reference to sections 503 and 681 of this title in which such substantive provisions were formerly set out.

1966—Subsec. (a)(3). Puspan. L. 89–809 substituted “$30,000” for “$2,000” as size of exemption in subpar. (A) and “$30,000” for “$2,000” as item (i) in formula set out in subpar. (B).

1960—Subsec. (a)(3). Puspan. L. 86–779 designated existing provisions as subpar. (A) and added subpar. (B).

1958—Subsec. (a)(2)(E). Puspan. L. 85–866 substituted “503” for “504”.

Statutory Notes and Related Subsidiaries

Effective Date of 2014 Amendment

Amendment by Puspan. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(span) of Puspan. L. 113–295, set out as a note under section 1 of this title.

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 1989 Amendment

Amendment by Puspan. L. 101–239 effective, except as otherwise provided, as if included in the provision of the Technical and Miscellaneous Revenue Act of 1988, Puspan. L. 100–647, to which such amendment relates, see section 7817 of Puspan. L. 101–239, set out as a note under section 1 of this title.

Effective Date of 1988 Amendment

Amendment by Puspan. L. 100–647 applicable to estates of decedents dying after Nov. 10, 1988, see section 5033(d)(1) of Puspan. L. 100–647, set out as a note under section 2056 of this title.

Effective Date of 1987 Amendment

Amendment by Puspan. L. 100–203 applicable with respect to activities after Dec. 22, 1987, see section 10711(c) of Puspan. L. 100–203, set out as a note under section 170 of this title.

Effective Date of 1986 Amendment

Amendment by Puspan. L. 99–514 applicable to transfers and contributions made after Dec. 31, 1986, see section 1422(e) of Puspan. L. 99–514, set out as a note under section 2055 of this title.

Effective Date of 1983 Amendment

For effective date of amendment by Puspan. L. 97–473, see section 204(3) of Puspan. L. 97–473, set out as an Effective Date note under section 7871 of this title.

Effective Date of 1976 Amendment

Amendment by section 1902(a)(5), (12)(A) of Puspan. L. 94–455 applicable in the case of 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.

Amendment by section 2001(c)(1)(F) of Puspan. L. 94–455 applicable to estates of decedents dying after Dec. 31, 1976, see section 2001(d)(1) of Puspan. L. 94–455, set out as a note under section 2001 of this title.

Effective Date of 1969 Amendment

Amendment by section 201(d)(2) of Puspan. L. 91–172 applicable in the case of decedents dying after Dec. 31, 1969, with specified exceptions, see section 201(g)(4) of Puspan. L. 91–172, set out as a note under section 170 of this title.

Amendment by section 201(d)(4)(B) of Puspan. L. 91–172 applicable to gifts and transfers made after Dec. 31, 1969, see section 201(g)(4) of Puspan. L. 91–172, set out as a note under section 170 of this title.

Effective Date of 1966 Amendment

Amendment by Puspan. L. 89–809 applicable with respect to estates of decedents dying after Nov. 13, 1966, see section 108(i) of Puspan. L. 89–809, set out as a note under section 2101 of this title.

Effective Date of 1960 Amendment

Puspan. L. 86–779, § 4(e)(2), Sept. 14, 1960, 74 Stat. 1000, provided that:

“The amendments made by subsections (span) and (c) [enacting section 2209 of this title and amending this section] shall apply with respect to estates of decedents dying after the date of the enactment of this Act [Sept. 14, 1960].”

Application of Amendments by Section 5033 of Puspan. L. 100–647 to Estates of, or Gifts by, Noncitizen and Nonresident Individuals

For provisions directing that in the case of the estate of, or gift by, an individual who was not a citizen or resident of the United States but was a resident of a foreign country with which the United States has a tax treaty with respect to estate, inheritance, or gift taxes, the amendments made by section 5033 of Puspan. L. 100–647 shall not apply to the extent such amendments would be inconsistent with the provisions of such treaty relating to estate, inheritance, or gift tax marital deductions, but that in the case of the estate of an individual dying before the date 3 years after Dec. 19, 1989, or a gift by an individual before the date 3 years after Dec. 19, 1989, the requirement of the preceding provision that the individual not be a citizen or resident of the United States shall not apply, see section 7815(d)(14) of Puspan. L. 101–239, set out as a note under section 2056 of this title.