საგადასახადო კოდექსი ( 2016 - 2014 წლის ) -Tax code
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★ Subtitle B: Estate and Gift Taxes
Subtitle B: Estate and Gift Taxes
★ Chapter 11: Estate Tax
★ Subchapter A: Estates of Citizens or Residents
★ PART I TAX IMPOSED
★ Section 2001 - Imposition and rate of tax
★ Section 2002 - Liability for payment
★ PART II CREDITS AGAINST TAX
★ Section 2010 - Unified credit against estate tax
★ Section 2011 - Credit for State death taxes
★ Section 2012 - Credit for gift tax
★ Section 2013 - Credit for tax on prior transfers
★ Section 2014 - Credit for foreign death taxes
★ Section 2015 - Credit for death taxes on remainders
★ Section 2016 - Recovery of taxes claimed as credit
★ PART III GROSS ESTATE
★ Section 2031 - Definition of gross estate
★ Section 2032 - Alternate valuation
★ Section 2032A - Valuation of certain farm, etc., real property
★ Section 2033 - Property in which the decedent had an .interest
★ Section 2033A - Renumbered Section 2057
★ Section 2034 - Dower or curtesy interests
★ Section 2035 - Adjustments for certain gifts made within 3 years of decedent's death
★ Section 2036 - Transfers with retained life estate
★ Section 2037 - Transfers taking effect at death
★ Section 2038 - Revocable transfers
★ Section 2039 - Annuities
★ Section 2040 - Joint interests
★ Section 2041 - Powers of appointment
★ Section 2042 - Proceeds of life insurance
★ Section 2043 - Transfers for insufficient consideration
★ Section 2044 - Certain property for which marital deduction was previously allowed
★ Section 2045 - Prior interests
★ Section 2046 - Disclaimers
★ PART IV TAXABLE ESTATE
★ Section 2051 - Definition of taxable estate
★ Section 2052 - Repealed. Pub. L. 94-455, title XX, Section 2001(a)(4), Oct. 4, 1976, 90 Stat. 1848
★ Section 2053 - Expenses, indebtedness, and taxes
★ Section 2054 - Losses
★ Section 2055 - Transfers for public, charitable, and religious uses
★ Section 2056 - Bequests, etc., to surviving spouse
★ Section 2056A - Qualified domestic trust
★ Section 2057 - Family-owned business interests
★ Section 2058 - State death taxes
★ Subchapter B: Estates of Nonresidents Not Citizens
★ Section 2101 - Tax imposed
★ Section 2102 - Credits against tax
★ Section 2103 - Definition of gross estate
★ Section 2104 - Property within the United States
★ Section 2105 - Property without the United States
★ Section 2106 - Taxable estate
★ Section 2107 - Expatriation to avoid tax
★ Section 2108 - Application of pre-1967 estate tax provisions
★ Subchapter C: Miscellaneous
★ Section 2201 - Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
★ Section 2202 - Repealed. Pub. L. 94-455, title XIX, Section 1902(a)(8), Oct. 4, 1976, 90 Stat. 1805
★ Section 2203 - Definition of executor
★ Section 2204 - Discharge of fiduciary from personal liability
★ Section 2205 - Reimbursement out of estate
★ Section 2206 - Liability of life insurance beneficiaries
★ Section 2207 - Liability of recipient of property over which decedent had power of appointment
★ Section 2207A - Right of recovery in the case of certain marital deduction property
★ Section 2207B - Right of recovery where decedent retained interest
★ Section 2208 - Certain residents of possessions considered citizens of the United States
★ Section 2209 - Certain residents of possessions considered nonresidents not citizens of the United States
★ Section 2210 - Termination
★ Chapter 12: Gift Tax
★ Subchapter A: Determination of Tax Liability
★ Section 2501 - Imposition of tax
★ Section 2502 - Rate of tax
★ Section 2503 - Taxable gifts
★ Section 2504 - Taxable gifts for preceding calendar periods
★ Section 2505 - Unified credit against gift tax
★ Subchapter B: Transfers
★ Section 2511 - Transfers in general
★ Section 2512 - Valuation of gifts
★ Section 2513 - Gift by husband or wife to third party
★ Section 2514 - Powers of appointment
★ Section 2515 - Treatment of generation-skipping transfer tax
★ Section 2515A - Repealed. Pub. L. 97-34, title IV, Section 403(c)(3)(B), Aug. 13, 1981, 95 Stat. 302
★ Section 2516 - Certain property settlements
★ Section 2517 - Repealed. Pub. L. 99-514, title XVIII, Section 1852(e)(2)(A), Oct. 22, 1986, 100 Stat. 2868
★ Section 2518 - Disclaimers
★ Section 2519 - Dispositions of certain life estates
★ Subchapter C: Deductions
★ Section 2521 - Repealed. Pub. L. 94-455, title XX, Section 2001(b)(3), Oct. 4, 1976, 90 Stat. 1849
★ Section 2522 - Charitable and similar gifts
★ Section 2523 - Gift to spouse
★ Section 2524 - Extent of deductions
★ Chapter 13: Tax on generation skipping transfers
★ Subchapter A: Tax Imposed
★ Section 2601 - Tax imposed
★ Section 2602 - Amount of tax
★ Section 2603 - Liability for tax
★ Section 2604 - Credit for certain State taxes
★ Subchapter B: Generation: Skipping Transfers
★ Section 2611 - Generation-skipping transfer defined
★ Section 2612 - Taxable termination; taxable distribution; direct skip
★ Section 2613 - Skip person and non-skip person defined
★ Section 2614 - Omitted
★ Subchapter C: Taxable Amount
★ Section 2621 - Taxable amount in case of taxable distribution
★ Section 2622 - Taxable amount in case of taxable termination
★ Section 2623 - Taxable amount in case of direct skip
★ Section 2624 - Valuation
★ Subchapter D: GST Exemption
★ Section 2631 - GST exemption
★ Section 2632 - Special rules for allocation of GST exemption
★ Subchapter E: Applicable Rate; Inclusion Ratio
★ Section 2641 - Applicable rate
★ Section 2642 - Inclusion ratio
★ Subchapter F: Other Definitions and Special Rules
★ Section 2651 - Generation assignment
★ Section 2652 - Other definitions
★ Section 2653 - Taxation of multiple skips
★ Section 2654 - Special rules
★ Subchapter G: Administration
★ Section 2661 - Administration
★ Section 2662 - Return requirements
★ Section 2663 - Regulations
★ Section 2664 - Termination
★ Chapter 14: Special valuation rules
★ Section 2701 - Special valuation rules in case of transfers of certain interests in corporations or partnerships
★ Section 2702 - Special valuation rules in case of transfers of interests in trusts
★ Section 2703 - Certain rights and restrictions disregarded
★ Section 2704 - Treatment of certain lapsing rights and restrictions
★ Chapter 15: Gifts and bequests from expatriates
★ Section 2801 - Imposition of tax
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