Internal Revenue Code

Imposition and rate of tax

Liability for payment

Unified credit against estate tax

Credit for gift tax

Credit for tax on prior transfers

Credit for foreign death taxes

Credit for death taxes on remainders

Recovery of taxes claimed as credit

Alternate valuation

Valuation of certain farm, etc., real property

Property in which the decedent had an interest

Dower or curtesy interests

Adjustments for certain gifts made within 3 years of decedent’s death

Transfers with retained life estate

Transfers taking effect at death

Revocable transfers

Annuities

Joint interests

Powers of appointment

Proceeds of life insurance

Transfers for insufficient consideration

Certain property for which marital deduction was previously allowed

Prior interests

Disclaimers

Definition of taxable estate

Expenses, indebtedness, and taxes

Losses

Transfers for public, charitable, and religious uses

Bequests, etc., to surviving spouse

Qualified domestic trust

State death taxes

Tax imposed

Credits against tax

Definition of gross estate

Property within the United States

Property without the United States

Taxable estate

Expatriation to avoid tax

Application of pre-1967 estate tax provisions

Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks

Definition of executor

Discharge of fiduciary from personal liability

Reimbursement out of estate

Liability of life insurance beneficiaries

Liability of recipient of property over which decedent had power of appointment

Right of recovery in the case of certain marital deduction property

Right of recovery where decedent retained interest

Certain residents of possessions considered citizens of the United States

Certain residents of possessions considered nonresidents not citizens of the United States