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26 U.S.C. § 2210 — Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]

Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 2210 — Repealed. Pub. L. 111–312, title III, § 301(a), Dec. 17, 2010, 124 Stat. 3300]

### Statutory Notes Section, added Pub. L. 107–16, title V, § 501(a), June 7, 2001, 115 Stat. 69, related to termination of applicability of chapter to estates of decedents dying after Dec. 31, 2009. A prior section 2210, added Pub. L. 98–369, div. A, title V, § 544(a), July 18, 1984, 98 Stat. 892; amended Pub. L. 99–514, title XVIII, §§ 1854(d)(1)(A), (2)–(6), 1899A(37), Oct. 22, 1986, 100 Stat. 2879, 2880, 2960, related to liability for payment in case of transfer of employer securities to an employee stock ownership plan or a worker-owned cooperative, prior to repeal by Pub. L. 101–239, title VII, § 7304(b)(1), (3), Dec. 19, 1989, 103 Stat. 2353, applicable to estates of decedents dying after July 12, 1989. #### Effective Date of Repeal Repeal of section applicable to estates of decedents dying, and transfers made after Dec. 31, 2009, except as otherwise provided, see section 301(e) of Pub. L. 111–312, set out as an Effective and Termination Dates of 2010 Amendment note under [section 121 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section121&num=0&edition=prelim).

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Source location: Title 26, Chapter 11, § 2210; chapter-011-estate-tax.md

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 121 — Exclusion of gain from sale of principal residence

**(a) Exclusion** Gross income shall not include gain from the sale or exchange of property if, during the 5-year period ending on the date of the sale or exchange, such property has been owned and used by the taxpayer as the taxpayer’s principal residence for periods aggregating 2 years or more. **(b) Limitations** (1) **In general** — The amount of gain excluded from gross income under subsection (a) with respect to any sale or exchange shall not exceed $250,000. (2) **Special rules for joint returns** — In the case of a husband and wife who make a joint return for the taxable year of the sale or exchange of the property— (A) *$500,000 Limitation for certain joint returns* — Paragraph (1) shall be applied by substituting “$500,000” for “$250,000” if— (i) either spouse meets the ownership requirements of subsection (a) with respect to such property; (ii) both spouses meet the use requirements of subsection (a) with respect to such property; and (iii) neither spouse is ineligible for the benefits of subsection (a) with respect to such property by reason of paragraph (3). (B) *Other joint returns* — If such spouses do not meet the requirements of subparagraph (A), the limitation under paragraph (1) shall be the sum of the limitations under paragraph (1) to which each spouse would be entitled if such spouses had not been married. For purposes of the preceding sentence, each spouse shall be treated as owning the property during the period that either spouse owned the property. (3) **Application to only 1 sale or exchange every 2 years** — Subsection (a) shall not apply to any sale or exchange by the taxpayer if, during the 2-year period ending on the date of such sale or exchange, there was any other sale or exchange by the taxpayer to which subsec

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 2002 — Liability for payment

The tax imposed by this chapter shall be paid by the executor.

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Federal law — U.S. Code and appendices · legal_authorities

26 U.S.C. § 2210 — Untitled legal text

Page 2631 TITLE 26—INTERNAL REVENUE CODE [§ 2210 1 Section numbers editorially supplied. former subsec. (b) which read as follows: ‘‘If for any cal- endar year tax is paid under chapter 12 with respect to any person by reason of property treated as transferred by such person under section 2036(c)(4), such person shall be entitled to recover from the original transferee (as defined in section 2036(c)(4)(C)(ii)) the amount which bears the same ratio to the total tax for such year under chapter 12 as— ‘‘(1) the value of such property for purposes of chap- ter 12, bears to ‘‘(2) the total amount of the taxable gifts for such year.’’ Subsec. (c). Pub. L. 101–508, § 11601(b)(1), redesignated subsec. (d) as (c) and substituted ‘‘subsection (a)’’ for ‘‘subsections (a) and (b)’’ and ‘‘subsections (a) and (b)’’ for ‘‘subsections (a), (b), and (c)’’. Former subsec. (c) re- designated (b). Subsecs. (d), (e). Pub. L. 101–508, § 11601(b)(1)(A), redes- ignated subsecs. (d) and (e) as (c) and (d), respectively. Former subsec. (d) redesignated (c). Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1997 AMENDMENT Amendment by Pub. L. 105–34 applicable with respect to estates of decedents dying after Aug. 5, 1997, see sec- tion 1302(c) of Pub. L. 105–34, set out as a note under section 2207A of this title. EFFECTIVE DATE OF 1990 AMENDMENT Amendment by Pub. L. 101–508 applicable in the case of property transferred after Dec. 17, 1987, see section 11601(c) of Pub. L. 101–508, set out as a note under sec- tion 2036 of this title. EFFECTIVE DATE Section effective as if included in provisions of Rev- enue Act of 1987, Pub. L. 100–203, title X, except that if an amount is included in the gross estate of a decedent under section 2036 of this title other than so

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