Definition of taxable estate.
Expenses, indebtedness, and taxes.
Transfers for public, charitable, and religious uses.
Bequests, etc., to surviving spouse.
Qualified domestic trust.
Family-owned business interests.
State death taxes.
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.
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”.
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, May 21, 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.
Description of Change
Statutes at Large
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