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 Repealed.] 2053.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”.

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.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large

 

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