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USC 26
Internal Revenue Code
Estate and Gift Taxes
ESTATE TAX
Miscellaneous
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Section
2201
Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
Section
2203
Definition of executor
Section
2204
Discharge of fiduciary from personal liability
Section
2205
Reimbursement out of estate
Section
2206
Liability of life insurance beneficiaries
Section
2207
Liability of recipient of property over which decedent had power of appointment
Section
2207A
Right of recovery in the case of certain marital deduction property
Section
2207B
Right of recovery where decedent retained interest
Section
2208
Certain residents of possessions considered citizens of the United States
Section
2209
Certain residents of possessions considered nonresidents not citizens of the United States