---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stB/ch11/schA/ptIV"
level: "part"
label: "Part IV"
heading: "Taxable Estate"
release: "119-102"
url: "https://uscodex.org/usc/26/stB-ch11-schA-ptIV"
sections_count: 9
---

# Part IV — Taxable Estate

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

## Sections

- [§2051. Definition of taxable estate](/usc/26/2051.md)
- [§2052. Repealed.](/usc/26/2052.md)
- [§2053. Expenses, indebtedness, and taxes](/usc/26/2053.md)
- [§2054. Losses](/usc/26/2054.md)
- [§2055. Transfers for public, charitable, and religious uses](/usc/26/2055.md)
- [§2056. Bequests, etc., to surviving spouse](/usc/26/2056.md)
- [§2056A. Qualified domestic trust](/usc/26/2056A.md)
- [§2057. Repealed.](/usc/26/2057.md)
- [§2058. State death taxes](/usc/26/2058.md)