Chapter 11. Estate Tax
§ 2001-2016--Estate Tax and Credits
CC:DOM:P&SI:4 Lee Dunn (202) 622-3070
CC:DOM:P&SI:4 Deborah Ryan (202) 622-3090
§ 2001--Imposition and Rate of Tax
CC:DOM:P&SI:4 Deborah Ryan (202) 622-3090
CC:DOM:P&SI:4 Elizabeth Madigan (202) 622-3090
§ 2002--Liability for Payment
CC:DOM:P&SI:4 Deborah Ryan (202) 622-3090
CC:DOM:P&SI:4 Elizabeth Madigan (202) 622-3090
§ 2010Unified Credit Against Estate Tax
CC:DOM:P&SI:4 Deborah Ryan (202) 622-3090
CC:DOM:P&SI:4 Elizabeth Madigan (202) 622-3090
§ 2011--Credit for State Death Tax
CC:DOM:P&SI:4 Deborah Ryan (202) 622-3090
CC:DOM:P&SI:4 Elizabeth Madigan (202) 622-3090
§ 2011(c)--Period of Limitations
CC:DOM:P&SI:4 Deborah Ryan (202) 622-3090
CC:DOM:P&SI:4 Elizabeth Madigan (202) 622-3090
§ 2012--Credit for Gift Tax
CC:DOM:P&SI:4 Deborah Ryan (202) 622-3090
CC:DOM:P&SI:4 Elizabeth Madigan (202) 622-3090
§ 2013--Credit for Tax on Prior Transfers
CC:DOM:P&SI:4 Deborah Ryan (202) 622-3090
CC:DOM:P&SI:4 Elizabeth Madigan (202) 622-3090
§ 2014--Credit for Foreign Death Taxes
CC:DOM:P&SI:4 Deborah Ryan (202) 622-3090
CC:DOM:P&SI:4 Elizabeth Madigan (202) 622-3090
§ 2015--Credit for Death Taxes on Remainders
CC:DOM:P&SI:4 Deborah Ryan (202) 622-3090
CC:DOM:P&SI:4 Elizabeth Madigan (202) 622-3090
§ 2016--Recovery of Taxes Claimed as Credit
CC:DOM:P&SI:4 Deborah Ryan (202) 622-3090
CC:DOM:P&SI:4 Elizabeth Madigan (202) 622-3090
§ 2031-2046--Gross Estate
CC:DOM:P&SI:4 Richard Grosgebauer (202) 622-3090
§ 2031--Definition of Gross Estate Valuation Questions (Financial Real Estate and Intangible Property)
CC:DOM:P&SI:4 William Blodgett (202) 622-3090
CC:DOM:P&SI:4 Lane Damazo (202) 622-3090
CC:AP:AS Hotline (202) 401-4154
§ 2031--Valuation Questions (Art)
CC:AP:AS:4 Karen Carolan (202) 401-4128
§ 2032--Alternate Valuation
CC:DOM:P&SI:4 William Blodgett (202) 622-3090
CC:DOM:P&SI:4 Lane Damazo (202) 622-3090
§ 2032A--Valuation of Certain Farms, etc., Real Property
CC:DOM:P&SI:4 William Blodgett (202) 622-3090
CC:DOM:P&SI:4 Lane Damazo (202) 622-3090
§ 2032A(f)--Period of Limitations
CC:DOM:P&SI:4 William Blodgett (202) 622-3090
CC:DOM:P&SI:4 Lane Damazo (202) 622-3090
§ 2032A(g)--Lien
CC:DOM:P&SI:4 William Blodgett (202) 622-3090
CC:DOM:P&SI:4 Lane Damazo (202) 622-3090
§ 2033--Property in Which the Decedent has an Interest
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 Marilyn Hale (202) 622-3090
§ 2034--Dower or Curtesy Interests
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 Marilyn Hale (202) 622-3090
§ 2035--Adjustments for Gifts Made Within 3 Years of Decedent's Death
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 Marilyn Hale (202) 622-3090
§ 2036--Transfers with Retained Life Estate
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 Lane Damazo (202) 622-3090
§ 2037--Transfers Taking Effect at Death
CC:DOM:P&SI:4 Lane Damazo (202) 622-3090
CC:DOM:P&SI:4 James Hogan (202) 622-3090
§ 2038--Revocable Transfers
CC:DOM:P&SI:4 Lane Damazo (202) 622-3090
CC:DOM:P&SI:4 James Hogan (202) 622-3090
§ 2039--Annuities
CC:DOM:P&SI:4 James Hogan (202) 622-3090
CC:DOM:P&SI:4 William Blodgett (202) 622-3090
§ 2040--Joint Interests
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 Marilyn Hale (202) 622-3090
§ 2041--Powers of Appointment
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 Marilyn Hale (202) 622 3090
§ 2042--Proceeds of Life Insurance
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 Marilyn Hale (202) 622-3090
§ 2043--Transfers for Insufficient Consideration
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 Marilyn Hale (202) 622-3090
§ 2044--Certain Property for Which Marital Deduction was Previously Allowed
CC:DOM:P&SI:4 Susan Hurwitz (202) 622-3090
CC:DOM:P&SI:4 Esther Woodworth (202) 622-3090
§ 2045--Prior Interest
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 Marilyn Hale (202) 622-3090
§ 2046--Disclaimers
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 Marilyn Hale (202) 622-3090
§ 2051-2056--Estate Tax Deductions
CC:DOM:P&SI:4 George Masnik (202) 622-3090
§ 2051--Definition of Taxable Estate
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 Marilyn Hale (202) 622-3090
§ 2052(Repealed)--Exemption Under Pre-77 Law
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 Marilyn Hale (202) 622-3090
CC:DOM:FS:P&SI Deborah Clark (202) 622-7840
§ 2053--Expenses, Indebtedness & Taxes
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 Marilyn Hale (202) 622-3090
§ 2054--Losses
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 Marilyn Hale (202) 622-3090
§ 2055--Transfers for Public, Charitable & Religious Uses
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 Marilyn Hale (202) 622-3090
CC:DOM:P&SI:4 Esther Woodworth (202) 622-3090
§ 2056--Bequests, etc., to Surviving Spouse
CC:DOM:P&SI:4 Susan Hurwitz (202) 622-3090
CC:DOM:P&SI:4 Esther Woodworth (202) 622-3090
§ 2056A--Qualified Domestic Trust
CC:DOM:P&SI:4 Susan Hurwitz (202) 622-3090
CC:DOM:P&SI:4 Esther Woodworth (202) 622-3090
§ 2057(Repealed)--Sales of Employer Securities to ESOPs or Worker-Owned Cooperatives
CC:EBEO:5 John Ricotta (202) 622-6080
CC:EBEO:7 Janine Bosley (202) 622-6090
CC:EBEO:7 Andrew Stumpff (202) 622-6090
§ 2101-2106--Nonresident Alien Estates
CC:DOM:P&SI:4 Lee Dunn (202) 622-3070
§ 2101--Tax Imposed
CC:DOM:P&SI:4 Esther Woodworth (202) 622-3090
CC:DOM:P&SI:4 Ingrid Alpern (202) 622-3090
CC:INTL Leslie Cracraft (202) 622-3860
CC:INTL Joseph Henderson (202) 622-3880
CC:INTL Jeffrey Vinnick (202) 622-3840
§ 2102--Credits Against Tax
CC:DOM:P&SI:4 Esther Woodworth (202) 622-3090
CC:DOM:P&SI:4 Ingrid Alpern (202) 622-3090
§ 2103--Definition of Gross Estate
CC:DOM:P&SI:4 Esther Woodworth (202) 622-3090
CC:DOM:P&SI:4 Ingrid Alpern (202) 622-3090
§ 2104--Property Within the U.S.
CC:DOM:P&SI:4 Esther Woodworth (202) 622-3090
CC:DOM:P&SI:4 Ingrid Alpern (202) 622-3090
§ 2105(b)--Property without the U.S.--Bank Deposits and Certain Other Debt Obligations
CC:DOM:P&SI:4 Esther Woodworth (202) 622-3090
CC:DOM:P&SI:4 Ingrid Alpern (202) 622-3090
CC:INTL:2 Phyllis Marcus (202) 622-3840
§ 2106--Taxable Estate
CC:DOM:P&SI:4 Esther Woodworth (202) 622-3090
CC:DOM:P&SI:4 Ingrid Alpern (202) 622-3090
CC:DOM:FS:P&SI Donna Mucha (202) 622-7830
§ 2107--Expatriation to Avoid Tax
CC:DOM:P&SI:4 Esther Woodworth (202) 622-3090
CC:DOM:P&SI:4 Ingrid Alpern (202) 622-3090
§ 2108--Application of Pre-1977 Estate Tax Provisions
CC:DOM:P&SI:4 Esther Woodworth (202) 622-3090
CC:DOM:P&SI:4 Ingrid Alpern (202) 622-3090
§ 2201-2210--Miscellaneous Estate Tax Provisions
CC:DOM:P&SI:4 Lee Dunn (202) 622-3070
§ 2201--Members of the Armed Forces Dying in Combat
CC:DOM:P&SI:4 Esther Woodworth (202) 622-3090
CC:DOM:P&SI:4 Ingrid Alpern (202) 622-3090
§ 2203--Definition of Executor
CC:DOM:P&SI:4 Esther Woodworth (202) 622-3090
CC:DOM:P&SI:4 Ingrid Alpern (202) 622-3090
§ 2204--Discharge of Fiduciary from Liability
CC:DOM:P&SI:4 Katherine A. Mellody (202) 622-7860
CC:DOM:P&SI:4 Esther Woodworth (202) 622-3090
CC:DOM:P&SI:4 Ingrid Alpern (202) 622-3090
§ 2205--Reimbursement out of Estate
CC:DOM:P&SI:4 Esther Woodworth (202) 622-3090
CC:DOM:P&SI:4 Ingrid Alpern (202) 622-3090
§ 2206--Liability of Life Insurance Beneficiaries
CC:DOM:P&SI:4 Esther Woodworth (202) 622-3090
CC:DOM:P&SI:4 Ingrid Alpern (202) 622-3090
§ 2207--Liability of Recipient of Power of Appointment Property
CC:DOM:P&SI:4 Esther Woodworth (202) 622-3090
CC:DOM:P&SI:4 Ingrid Alpern (202) 622-3090
§ 2207A--Right of Recovery-Deduction Property
CC:DOM:P&SI:4 Esther Woodworth (202) 622-3090
CC:DOM:P&SI:4 Ingrid Alpern (202) 622-3090
§ 2207B--Right of Recovery Where Decedent Retained Interest
CC:DOM:P&SI:4 Esther Woodworth (202) 622-3090
CC:DOM:P&SI:4 Ingrid Alpern (202) 622-3090
§ 2208--Certain Residents of Possessions Considered Citizens of U.S.
CC:DOM:P&SI:4 Esther Woodworth (202) 622-3090
CC:DOM:P&SI:4 Ingrid Alpern (202) 622-3090
§ 2209--Certain Residents of Possessions Considered Nonresidents not Citizens of the U.S.
CC:DOM:P&SI:4 Ingrid Alpern (202) 622-3090
§ 2210(Repealed)--Liability for Payment in Case of Transfer of Employee Stock Ownership Plan or a Worker Owned Cooperative
CC:DOM:P&SI:4 Esther Woodworth (202) 622-3090
CC:DOM:P&SI:4 Ingrid Alpern (202) 622-3090
CC:EBEO:5 John Ricotta (202) 622-6080
CC:EBEO:7 Janine Bosley (202) 622-6090
CC:EBEO:7 Andrew Stumpff (202) 622-6090
§ 2501-2519--Gift Tax and Transfers
CC:DOM:P&SI:4 Richard Grosgebauer (202) 622-3090
§ 2501--Imposition of Gift Tax
CC:DOM:P&SI:4 Deborah Ryan (202) 622-3090
CC:DOM:P&SI:4 Elizabeth Madigan (202) 622-3090
CC:INTL Leslie Cracraft (202) 622-3860
CC:INTL Joseph Henderson (202) 622-3880
CC:INTL Jeffrery Vinnick (202) 622-3840
§ 2502--Rate of Tax
CC:DOM:P&SI:4 Elizabeth Madigan (202) 622-3090
§ 2503--Taxable Gifts
CC:DOM:P&SI:4 Elizabeth Madigan (202) 622-3090
§ 2504--Taxable Gifts for Preceding Calendar Periods
CC:DOM:P&SI:4 Elizabeth Madigan (202) 622-3090
§ 2505--Unified Credit Against Gift Tax
CC:DOM:P&SI:4 Elizabeth Madigan (202) 622-3090
§ 2511--Transfers in General
CC:DOM:P&SI:4 Elizabeth Madigan (202) 622-3090
§ 2512--Valuation of Gifts, Determination of Fair Market Value (Financial, Real Estate and Intangible Property)
CC:AP:AS Hotline (202) 401-4154
CC:DOM:P&SI:4 William Blodgett (202) 622-3090
CC:DOM:P&SI:4 Lane Damazo (202) 622-3090
§ 2512--Determination of Fair Market Value (Art)
CC:AP:AS:4 Karen Carolan (202) 401-4128
§ 2513--Gift by Husband or Wife to Third Party
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 Marilyn Hale (202) 622-3090
§ 2514--Powers of Appointment
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 Marilyn Hale (202) 622-3090
§ 2515--Treatment of Generation-Skipping Transfer Tax
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 George Masnik (202) 622-3090
§ 2515A(Repealed)--Tenancies by the Entirety in Personal Property
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
§ 2516--Certain Property Settlements
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 Marilyn Hale (202) 622-3090
§ 2517(Repealed)--Certain Annuities Under Qualified Plans
CC:DOM:P&SI:4 William Blodgett (202) 622-3090
CC:EBEO:7 Amy Speetjens (202) 622-6090
CC:EBEO:7 Calder Robertson (202) 622-6090
CC:EBEO:7 Don Parkinson (202) 622-6090
§ 2518--Disclaimers
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 Marilyn Hale (202) 622-3090
§ 2519--Disposition of Certain Life Estates
CC:DOM:P&SI:4 Susan Hurwitz (202) 622-3090
CC:DOM:P&SI:4 Esther Woodworth (202) 622:3090
§ 2522-2524--Gift Tax Deductions
CC:DOM:P&SI:4 George Masnik (202) 622-3090
§ 2522--Charitable and Similar Gifts
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 Esther Woodworth (202) 622-3090
§ 2523--Gifts to Spouse
CC:DOM:P&SI:4 Susan Hurwitz (202) 622-3090
CC:DOM:P&SI:4 Esther Woodworth (202) 622-3090
§ 2524--Extent of Deductions
CC:DOM:P&SI:4 Susan Hurwitz (202) 622-3090
CC:DOM:P&SI:4 Esther Woodworth (202) 622-3090
§ 2601-2663--Tax on Certain Generation-Skipping Transfers
CC:DOM:P&SI:4 Richard Grosgebauer (202) 622-3090
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 George Masnik (202) 622-3090
§ 2601--Tax Imposed
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 George Masnik (202) 622-3090
§ 2602--Amount of Tax
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 George Masnik (202) 622-3090
§ 2603--Liability for Tax
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 George Masnik (202) 622-3090
§ 2604--Credit for Certain State Taxes
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 George Masnik (202) 622-3090
§ 2611--Generation-Skipping Transfer Denied
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 George Masnik (202) 622-3090
§ 2612--Taxable Termination-Taxable Distributing-Direct Skip
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 George Masnik (202) 622-3090
§ 2613--Skip Person and Non-Skip Person Defined
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 George Masnik (202) 622-3090
§ 2621--Taxable Amount in Case of Taxable Distribution
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 George Masnik (202) 622-3090
§ 2622--Taxable Amount in Case of Taxable Termination
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 George Masnik (202) 622-3090
§ 2623--Taxable Amount in Case of Direct Skip
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 George Masnik (202) 622-3090
§ 2624--Valuation
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 George Masnik (202) 622-3090
§ 2631--GST Exemption
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 George Masnik (202) 622-3090
§ 2632--Special Rules for Allocation of GST Exemption
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 George Masnik (202) 622-3090
§ 2641--Applicable Rate
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 George Masnik (202) 622-3090
§ 2643--Inclusion Ratio
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 George Masnik (202) 622-3090
§ 2651--Generation Assignment
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 George Masnik (202) 622-3090
§ 2652--Other Definitions
CC:DOM:P&SI:4 George Masnik (202) 622-3090
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
§ 2653--Taxation of Multiple Skips
CC:DOM:P&SI:4 George Masnik (202) 622-3090
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
§ 2654--Special Rules
CC:DOM:P&SI:4 George Masnik (202) 622-3090
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
§ 2661--Administration
CC:DOM:P&SI:4 George Masnik (202) 622-3090
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
§ 2662--Return Requirements
CC:DOM:P&SI:4 George Masnik (202) 622-3090
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
§ 2663--Regulations
CC:DOM:P&SI:4 George Masnik (202) 622-3090
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
§ 2701-2704--Special Valuation Rules
CC:DOM:P&SI Richard Grosgebauer (202) 622-3090
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
§ 2701--Transfers of Interests in Corporations
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 Susan Hurwitz (202) 622-3090
§ 2702--Transfers of Interests in Trusts
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 Susan Hurwitz (202) 622-3090
§ 2703--Rights and Restrictions Disregarded
CC:DOM:P&SI:4 Dale Carlton (202) 622-3090
CC:DOM:P&SI:4 Susan Hurwitz (202) 622-3090
§ 2704--Lapsing Rights and Restrictions
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