skip navigation


PART II—CREDITS AGAINST TAX

  • § 2010. Unified credit against estate tax
  • § 2011. Credit for State death taxes
  • § 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

  • LII has no control over and does not endorse any external Internet site that contains links to or references LII.