Source: https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title26-section2053&num=0&edition=prelim
Timestamp: 2019-11-17 02:24:18
Document Index: 401786408

Matched Legal Cases: ['§ 2053', '§2', '§102', '§1', '§1902', '§425', '§1027', '§1011', '§503', '§1073', '§532', '§103', '§1073', '§1027', '§103', '§1027', '§4', '§4', '§2']

[USC02] 26 USC 2053: Expenses, indebtedness, and taxes
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26 USC 2053: Expenses, indebtedness, and taxes Text contains those laws in effect on November 15, 2019
For purposes of the tax imposed by section 2001, the value of the taxable estate shall be determined by deducting from the value of the gross estate such amounts-
(Aug. 16, 1954, ch. 736, 68A Stat. 389 ; Feb. 20, 1956, ch. 63, §2, 70 Stat. 23 ; Pub. L. 85–866, title I, §102(c)(3), Sept. 2, 1958, 72 Stat. 1674 ; Pub. L. 86–175, §1, Aug. 21, 1959, 73 Stat. 396 ; Pub. L. 94–455, title XIX, §§1902(a)(12)(B), 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1806 , 1834; Pub. L. 98–369, div. A, title IV, §425(a)(2), title X, §1027(b), July 18, 1984, 98 Stat. 804 , 1031; Pub. L. 100–647, title I, §1011A(g)(11), Nov. 10, 1988, 102 Stat. 3482 ; Pub. L. 105–34, title V, §503(b)(1), title X, §1073(b)(3), Aug. 5, 1997, 111 Stat. 853 , 948; Pub. L. 107–16, title V, §532(c)(5), June 7, 2001, 115 Stat. 74 ; Pub. L. 107–134, title I, §103(b)(2), Jan. 23, 2002, 115 Stat. 2431 .)
2002-Subsec. (d)(3)(B). Pub. L. 107–134 substituted "section 2011(d)" for "section 2011(e)".
2001-Subsec. (d). Pub. L. 107–16 substituted "Certain foreign death taxes" for "Certain State and foreign death taxes" in heading and amended text generally, revising and restating provisions of pars. (1) to (3) so as to eliminate provisions relating to deduction for State death taxes.
1997-Subsec. (c)(1)(B). Pub. L. 105–34, §1073(b)(3), struck out at end "This subparagraph shall not apply to any increase in the tax imposed by this chapter by reason of section 4980A(d)."
1988-Subsec. (c)(1)(B). Pub. L. 100–647, inserted at end "This subparagraph shall not apply to any increase in the tax imposed by this chapter by reason of section 4980A(d)."
1984-Subsec. (c)(1)(C). Pub. L. 98–369, §1027(b), added subpar. (C).
1976-Subsec. (d)(1). Pub. L. 94–455 struck out "or his delegate" after "Secretary" in provisions preceding subpar. (A) and following subpar. (B) and struck out "or Territory" after "a State" in subpar. (A).
1959-Subsec. (d). Pub. L. 86–175 inserted a reference to foreign death taxes in heading of subsection and par. (3) and in text of par. (2), redesignated provisions of par. (1) as par. (1)(A) and sentence pertaining to exercise of privilege of election, added par. (2) and sentence for determining location of property, redesignated provisions of par. (3) as par. (3)(B) in part, and added par. (3)(A) and the part of (B) relating to foreign death taxes.
1958-Subsec. (d)(1). Pub. L. 85–866 struck out "or any possession of the United States," after "District of Columbia,".
1956-Subsecs. (d), (e). Act Feb. 20, 1956, added subsec. (d) and redesignated former subsec. (d) as (e).
Pub. L. 107–134, title I, §103(d), Jan. 23, 2002, 115 Stat. 2431 , provided that:
"(1) Effective date.-The amendments made by this section [amending this section and sections 2011 and 2201 of this title] shall apply to estates of decedents-
Pub. L. 98–369, div. A, title X, §1027(c), July 18, 1984, 98 Stat. 1032 , provided that: "The amendments made by this section [amending this section and section 2056 of this title] shall take effect as if included in the amendment made by section 403 of the Economic Recovery Tax Act of 1981 [section 403 of Pub. L. 97–34, see Effective Date of 1981 Amendment note set out under section 2056 of this title]."
Pub. L. 86–175, §4, Aug. 21, 1959, 73 Stat. 397 , provided that: "The amendments made by the preceding sections of this Act [amending this section and sections 2011 and 2014 of this title] shall apply with respect to the estates of decedents dying on or after July 1, 1955."
Act Feb. 20, 1956, ch. 63, §4, 70 Stat. 25 , as amended by act Oct. 22, 1986, Pub. L. 99–514, §2, 100 Stat. 2095 , provided that: "The amendments to the Internal Revenue Code of 1986 [formerly I.R.C. 1954] made by sections 2 and 3 of this Act [amending this section and section 2011 of this title], and provisions having the same effect as this amendment, which shall be considered to be included in chapter 3 of the Internal Revenue Code of 1939, shall apply to the estates of all decedents dying after December 31, 1953."