---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stB/ch11/schA/ptI"
level: "part"
label: "Part I"
heading: "Tax Imposed"
release: "119-102"
url: "https://uscodex.org/usc/26/stB-ch11-schA-ptI"
sections_count: 2
---

# Part I — Tax Imposed

Title 26 — Internal Revenue Code › Subtitle B — Estate and Gift Taxes › Chapter 11 — Estate Tax › Subchapter A — Estates of Citizens or Residents

## Sections

- [§2001. Imposition and rate of tax](/usc/26/2001.md)
- [§2002. Liability for payment](/usc/26/2002.md)