26 U.S. Code Part IV - TAXABLE ESTATE

Sec. 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 Repealed.] 2053.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. Family-owned business interests. 2058. State death taxes.
Amendments

2001—Pub. L. 107–16, title V, § 532(c)(14),June 7, 2001, 115 Stat. 75, added item 2058.
1998—Pub. L. 105–206, title VI, § 6006(b)(1)(F),July 22, 1998, 112 Stat. 808, added item 2057.
1990—Pub. L. 101–508, title XI, § 11704(a)(39),Nov. 5, 1990, 104 Stat. 1388–520, amended directory language of section 5033(a)(3) ofPub. L. 100–647. See 1988 Amendment note below.
Pub. L. 101–508, title XI, § 11704(a)(16),Nov. 5, 1990, 104 Stat. 1388–518, substituted “trust” for “trusts” in item 2056A.
1989—Pub. L. 101–239, title VII, § 7304(a)(2)(E),Dec. 19, 1989, 103 Stat. 2353, struck out item 2057 “Sales of employer securities to employee stock ownership plans or worker-owned cooperatives”.
1988—Pub. L. 100–647, title V, § 5033(a)(3),Nov. 10, 1988, 102 Stat. 3672, as amended by Pub. L. 101–508, title XI, § 11704(a)(39),Nov. 5, 1990, 104 Stat. 1388–520, added item 2056A.
1986—Pub. L. 99–514, title XI, § 1172(b)(3),Oct. 22, 1986, 100 Stat. 2515, added item 2057.
1981—Pub. L. 97–34, title IV, § 427(b),Aug. 13, 1981, 95 Stat. 318, struck out item 2057 “Bequests, etc., to certain minor children”.
1976—Pub. L. 94–455, title XX, §§ 2001(c)(1)(N)(iv), 2007(b),Oct. 4, 1976, 90 Stat. 1853, 1890, added item 2057 and struck out item 2052 “Exemption”.

 

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