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26 U.S.C. § 2102 — Credits against tax
Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** The tax imposed by section 2101 shall be credited with the amounts determined in accordance with sections 2012 and 2013 (relating to gift tax and tax on prior transfers).
**(b) Unified credit**
(1) **In general** — A credit of $13,000 shall be allowed against the tax imposed by section 2101.
(2) **Residents of possessions of the United States** — In the case of a decedent who is considered to be a “nonresident not a citizen of the United States” under section 2209, the credit under this subsection shall be the greater of—
(A) $13,000, or
(B) that proportion of $46,800 which the value of that part of the decedent’s gross estate which at the time of his death is situated in the United States bears to the value of his entire gross estate wherever situated.
(3) **Special rules**
(A) *Coordination with treaties* — To the extent required under any treaty obligation of the United States, the credit allowed under this subsection shall be equal to the amount which bears the same ratio to the applicable credit amount in effect under section 2010(c) for the calendar year which includes the date of death as the value of the part of the decedent’s gross estate which at the time of his death is situated in the United States bears to the value of his entire gross estate wherever situated. For purposes of the preceding sentence, property shall not be treated as situated in the United States if such property is exempt from the tax imposed by this subchapter under any treaty obligation of the United States.
(B) *Coordination with gift tax unified credit* — If a credit has been allowed under section 2505 with respect to any gift made by the decedent, each dollar amount contained in paragraph (1) or (2) or subparagraph (A) of this paragraph (whichever app
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Source file: Laws/federal/codes/united-states-code/title-26/section-2102-credits-against-tax--b9dc18c263.md
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Source location: Title 26, Chapter 11, § 2102; chapter-011-estate-tax.md
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**(a) In general** The tax imposed by section 2101 shall be credited with the amounts determined in accordance with sections 2012 and 2013 (relating to gift tax and tax on prior transfers).
**(b) Unified credit**
(1) **In general** — A credit of $13,000 shall be allowed against the tax imposed by section 2101.
(2) **Residents of possessions of the United States** — In the case of a decedent who is considered to be a “nonresident not a citizen of the United States” under section 2209, the credit under this subsection shall be the greater of—
(A) $13,000, or
(B) that proportion of $46,800 which the value of that part of the decedent’s gross estate which at the time of his death is situated in the United States bears to the value of his entire gross estate wherever situated.
(3) **Special rules**
(A) *Coordination with treaties* — To the extent required under any treaty obligation of the United States, the credit allowed under this subsection shall be equal to the amount which bears the same ratio to the applicable credit amount in effect under section 2010(c) for the calendar year which includes the date of death as the value of the part of the decedent’s gross estate which at the time of his death is situated in the United States bears to the value of his entire gross estate wherever situated. For purposes of the preceding sentence, property shall not be treated as situated in the United States if such property is exempt from the tax imposed by this subchapter under any treaty obligation of the United States.
(B) *Coordination with gift tax unified credit* — If a credit has been allowed under section 2505 with respect to any gift made by the decedent, each dollar amount contained in paragraph (1) or (2) or subparagraph (A) of this paragraph (whichever applies) shall be reduced by the amount so allowed.
(4) **Limitation based on amount of tax** — The credit allowed under this subsection shall not exceed the amount of the tax imposed by section 2101.
(5) **Application of other credits** — For purposes of subsection (a), sections 2012 and 2013 shall be applied as if the credit allowed under this subsection were allowed under section 2010.
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Imposition** Except as provided in section 2107, a tax is hereby imposed on the transfer of the taxable estate (determined as provided in section 2106) of every decedent nonresident not a citizen of the United States.
**(b) Computation of tax** The tax imposed by this section shall be the amount equal to the excess (if any) of—
(1) a tentative tax computed under section 2001(c) on the sum of—
(A) the amount of the taxable estate, and
(B) the amount of the adjusted taxable gifts, over
(2) a tentative tax computed under section 2001(c) on the amount of the adjusted taxable gifts.
**(c) Adjustments for taxable gifts**
(1) **Adjusted taxable gifts defined** — For purposes of this section, the term “adjusted taxable gifts” means the total amount of the taxable gifts (within the meaning of section 2503 as modified by section 2511) made by the decedent after December 31, 1976, other than gifts which are includible in the gross estate of the decedent.
(2) **Adjustment for certain gift tax** — For purposes of this section, the rules of section 2001(d) shall apply.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 2101
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Imposition** A tax is hereby imposed on the transfer of the taxable estate of every decedent who is a citizen or resident of the United States.
**(b) Computation of tax** The tax imposed by this section shall be the amount equal to the excess (if any) of—
(1) a tentative tax computed under subsection (c) on the sum of—
(A) the amount of the taxable estate, and
(B) the amount of the adjusted taxable gifts, over
(2) the aggregate amount of tax which would have been payable under chapter 12 with respect to gifts made by the decedent after December 31, 1976, if the modifications described in subsection (g) had been applicable at the time of such gifts.
For purposes of paragraph (1)(B), the term “adjusted taxable gifts” means the total amount of the taxable gifts (within the meaning of section 2503) made by the decedent after December 31, 1976, other than gifts which are includible in the gross estate of the decedent.
**(c) Rate schedule** If the amount with respect to which the tentative tax to be computed is:The tentative tax is: Not over $10,00018 percent of such amount. Over $10,000 but not over $20,000$1,800, plus 20 percent of the excess of such amount over $10,000. Over $20,000 but not over $40,000$3,800, plus 22 percent of the excess of such amount over $20,000. Over $40,000 but not over $60,000$8,200 plus 24 percent of the excess of such amount over $40,000. Over $60,000 but not over $80,000$13,000, plus 26 percent of the excess of such amount over $60,000. Over $80,000 but not over $100,000$18,200, plus 28 percent of the excess of such amount over $80,000. Over $100,000 but not over $150,000$23,800, plus 30 percent of the excess of such amount over $100,000. Over $150,000 but not over $250,000$38,800, plus 32 percent of the excess of such amount ove
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 2001
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Federal law — U.S. Code and appendices · legal_authorities
**(a) In general** If a tax on a gift has been paid under chapter 12 (sec. 2501 and following), or under corresponding provisions of prior laws, and thereafter on the death of the donor any amount in respect of such gift is required to be included in the value of the gross estate of the decedent for purposes of this chapter, then there shall be credited against the tax imposed by section 2001 the amount of the tax paid on a gift under chapter 12, or under corresponding provisions of prior laws, with respect to so much of the property which constituted the gift as is included in the gross estate, except that the amount of such credit shall not exceed an amount which bears the same ratio to the tax imposed by section 2001 (after deducting from such tax the unified credit provided by section 2010) as the value (at the time of the gift or at the time of the death, whichever is lower) of so much of the property which constituted the gift as is included in the gross estate bears to the value of the entire gross estate reduced by the aggregate amount of the charitable and marital deductions allowed under sections 2055, 2056, and 2106(a)(2).
**(b) Valuation reductions** In applying, with respect to any gift, the ratio stated in subsection (a), the value at the time of the gift or at the time of the death, referred to in such ratio, shall be reduced—
(1) by such amount as will properly reflect the amount of such gift which was excluded in determining (for purposes of section 2503(a)), or of corresponding provisions of prior laws, the total amount of gifts made during the calendar quarter (or calendar year if the gift was made before January 1, 1971) in which the gift was made;
(2) if a deduction with respect to such gift is allowed under section 2056(a) (relating to marital d
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 2012
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Federal law — U.S. Code and appendices · legal_authorities
Page 2618
TITLE 26—INTERNAL REVENUE CODE
§ 2102
such amendment relates, see section 411(x) of Pub. L.
107–147, set out as a note under section 25B of this title.
EFFECTIVE DATE OF 1993 AMENDMENT
Amendment by Pub. L. 103–66 applicable in the case
of decedents dying and gifts made after Dec. 31, 1992,
see section 13208(c) of Pub. L. 103–66, set out as a note
under section 2001 of this title.
EFFECTIVE DATE OF 1989 AMENDMENT
Amendment by Pub. L. 101–239 effective, except as
otherwise provided, as if included in the provision of
the Technical and Miscellaneous Revenue Act of 1988,
Pub. L. 100–647, to which such amendment relates, see
section 7817 of Pub. L. 101–239, set out as a note under
section 1 of this title.
EFFECTIVE DATE OF 1988 AMENDMENT
Pub. L. 100–647, title V, § 5032(d), Nov. 10, 1988, 102
Stat. 3670, provided that: ‘‘The amendments made by
this section [amending this section and section 2102 of
this title] shall apply to the estates of decedents dying
after the date of the enactment of this Act [Nov. 10,
1988].’’
EFFECTIVE DATE OF 1976 AMENDMENT
Amendment by Pub. L. 94–455 applicable to estates of
decedents dying after Dec. 31, 1976, see section 2001(d)(1)
of Pub. L. 94–455, set out as a note under section 2001 of
this title.
EFFECTIVE DATE OF 1966 AMENDMENT
Pub. L. 89–809, title I, § 108(i), Nov. 13, 1966, 80 Stat.
1574, provided that: ‘‘The amendments made by this
section [amending this section and sections 2102, 2104,
2105, 2106, and 6018 of this title and enacting sections
2107 and 2108 of this title] shall apply with respect to
estates of decedents dying after the date of the enact-
ment of this Act [Nov. 13, 1966].’’
§ 2102. Credits against tax
(a) In general
The tax imposed by section 2101 shall be cred-
ited with the amo
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 2102
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