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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle B—Estate and Gift ...
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CHAPTER 11—ESTATE TAX (§§ 2...
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Subchapter A—Estates of Cit...
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PART II—CREDITS AGAINST TAX (§§ 2010 – 2016)
PART II—CREDITS AGAINST TAX (§§ 2010 – 2016)
§ 2010. Unified credit against estate tax
[§ 2011. Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(A)(i), Dec. 19, 2014, 128 Stat. 4051]
§ 2012. Credit for gift tax
§ 2013. Credit for tax on prior transfers
§ 2014. Credit for foreign death taxes
§ 2015. Credit for death taxes on remainders
§ 2016. Recovery of taxes claimed as credit