Unified credit against estate tax.
Credit for State death taxes.
Credit for gift tax.
Credit for tax on prior transfers.
Credit for foreign death taxes.
Credit for death taxes on remainders.
Recovery of taxes claimed as credit.
Amendment of Analysis
For termination of amendment by section 901 ofPub. L. 107–16, see Effective and Termination Dates of 2001 Amendment note set out under section
1 of this title.
The table below lists the classification updates, since Jan. 3, 2012, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.