---
kind: "section"
citation: "26 U.S.C. § 2033A"
title: "26"
title_heading: "Internal Revenue Code"
number: "2033A"
heading: "Renumbered § 2057"
status: "renumbered"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/2033A"
units:
  - "Subtitle B — Estate and Gift Taxes"
  - "Chapter 11 — Estate Tax"
  - "Subchapter A — Estates of Citizens or Residents"
  - "Part III — Gross Estate"
---

# [§2033A. Renumbered § 2057 — renumbered]