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NOTES:


Sec. 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.

Amendments

2004—Pub. L. 108–311, title IV, § 408(a)(20), Oct. 4, 2004, 118 Stat. 1192, added item 2011.
2001—Pub. L. 107–16, title V, § 532(c)(13), (d), title IX, § 901, June 7, 2001, 115 Stat. 75, 150, temporarily struck out item 2011 “Credit for State death taxes”. See Effective and Termination Dates of 2001 Amendment note set out under section 2011 of this title.
1976—Pub. L. 94–455, title XX, § 2001(c)(1)(N)(ii), Oct. 4, 1976, 90 Stat. 1853, added item 2010.


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