TABLE OF CONTENTS C H A P T E R 5. T a x on Transfers to Avoid I n c o m e T a x. Sec. 1491. Imposition of tax Sec. 1492. Nontaxable transfers. Sec. 1493. Definition of foreign t r u s t Sec. 1494. Payment and collection C H A P T E R 6. Consolidated R e t u r n s. STJBCHAPTER A. R e t u r n s and payment of tax. Sec. 1501. Privilege to file consolidated returns Sec. 1502. Regulations . • Sec. 1503. C o m p u t a t i o n and payment of tax Sec. 1504. Definitions Sec. 1505. Cross references SUBCHAPTER B. Related rules. Sec. 1551. Disallowance of s u r tax exemption and accumulated earnings credit Sec. 1552. Earnings and profits
XV Paee 365 365 365 365 367 367 367 369 370 371 371
SUBTITLE B—ESTATE AND GIFT TAXES C H A P T E R 11. E s t a t e T a x.
SUBCHAPTER A. E s t a t e s of citizens or residents. . Part I. T a x imposed. Sec. 2001. R a t e of tax Sec. 2002. Liability for payment Part II. Credits against tax. Sec. 2011. Credit for State death taxes Sec. 2012. Credit for gift tax . Sec. 2013. Credit for tax on prior transfers Sec. 2014. Credit for foreign death taxes Sec. 2015. Credit for death taxes on remainders Sec. 2016. Recovery of taxes claimed as credit Part III. Gross estate. Sec. 2031. Definition of gross estate Sec. 2032. Alternate valuation Sec. 2033. Property in which the decedent h a d an interest Sec. 2034. Dower or curtesy interests Sec. 2035. Transactions in contemplation of death Sec. 2036. Transfers with retained life estate Sec. 2037. Transfers taking effect a t death Sec. 2038. Revocable transfers Sec. 2039. AnnuitiesSec. 2040. Joint interests . Sec. 2041. Powers of appointment Sec. 2042. Proceeds of life insurance Sec. 2043. Transfers for insufficient consideration Sec. 2044. Prior interests Part IV. T a x a b l e estate. Sec. 2051. Definition of taxable estate Sec. 2052. Exemption ____.. Sec. 2053. Expenses, indebtedness, and taxes Sec. 2054. Losses-Sec. 2055. Transfers for public, charitable, and religious uses--.. Sec. 2056. Bequests, etc., to surviving spouse SUBCHAPTER B. E s t a t e s of nonresidents not citizens. Sec. 2101. T a x imposed Sec. 2102. Credits against tax Sec. 2103. Definition of gross estate Sec. 2104. Property within the United States Sec. 2105. Property w i t h o u t the United States Sec. 2106. Taxable estate
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SUBCHAPTER C. Miscellaneous.
Sec. 2201. Members of the Armed Forces dying during an induction period Sec. 2202. Missionaries in foreign service Sec. 2203. Definition of executor
401 401 401
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