PART II—CREDITS AGAINST TAX (§§ 2010—2016)
- § 2010. Unified credit against estate tax
- § 2011. Credit for State death taxes
- § 2012. Credit for gift tax
- § 2013. Credit for tax on prior transfers
- § 2014. Credit for foreign death taxes
- § 2015. Credit for death taxes on remainders
- § 2016. Recovery of taxes claimed as credit