US Code
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Title 26
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Subtitle B Estate and Gift Taxes
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Chapter 11 ESTATE TAX
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Subchapter A Estates of Citizens or Residents
/ Part I TAX IMPOSED
Public Law 119-88 (05/04/2026)
Part I TAX Imposed
Browse 0 units and 2 sections in Part I TAX Imposed of Title 26.
Sections in Part I
§ 2001
Imposition and rate of tax
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§ 2002
Liability for payment
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Part II CREDITS AGAINST TAX