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U.S Code last checked for updates: May 15, 2025
All TitlesTitle 26Subtitle BChapter 11Subchapter APart IV
  • § 2051. Definition of taxable estate
  • [§ 2052. Repealed.
  • § 2053. Expenses, indebtedness, and taxes
  • § 2054. Losses
  • § 2055. Transfers for public, charitable, and religious uses
  • § 2056. Bequests, etc., to surviving spouse
  • § 2056A. Qualified domestic trust
  • [§ 2057. Repealed.
  • § 2058. State death taxes
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