---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stB/ch11/schA/ptII"
level: "part"
label: "Part II"
heading: "Credits Against Tax"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stB-ch11-schA-ptII"
sections_count: 7
---

# Part II — Credits Against Tax

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

## Sections

- [§2010. Unified credit against estate tax](/usc/26/2010.md)
- [§2011. Repealed.](/usc/26/2011.md)
- [§2012. Credit for gift tax](/usc/26/2012.md)
- [§2013. Credit for tax on prior transfers](/usc/26/2013.md)
- [§2014. Credit for foreign death taxes](/usc/26/2014.md)
- [§2015. Credit for death taxes on remainders](/usc/26/2015.md)
- [§2016. Recovery of taxes claimed as credit](/usc/26/2016.md)