---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stB/ch11/schC"
level: "subchapter"
label: "Subchapter C"
heading: "Miscellaneous"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stB-ch11-schC"
sections_count: 12
---

# Subchapter C — Miscellaneous

Title 26 — Internal Revenue Code › Subtitle B — Estate and Gift Taxes › Chapter 11 — Estate Tax

## Sections

- [§2201. Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks](/usc/26/2201.md)
- [§2202. Repealed.](/usc/26/2202.md)
- [§2203. Definition of executor](/usc/26/2203.md)
- [§2204. Discharge of fiduciary from personal liability](/usc/26/2204.md)
- [§2205. Reimbursement out of estate](/usc/26/2205.md)
- [§2206. Liability of life insurance beneficiaries](/usc/26/2206.md)
- [§2207. Liability of recipient of property over which decedent had power of appointment](/usc/26/2207.md)
- [§2207A. Right of recovery in the case of certain marital deduction property](/usc/26/2207A.md)
- [§2207B. Right of recovery where decedent retained interest](/usc/26/2207B.md)
- [§2208. Certain residents of possessions considered citizens of the United States](/usc/26/2208.md)
- [§2209. Certain residents of possessions considered nonresidents not citizens of the United States](/usc/26/2209.md)
- [§2210. Repealed.](/usc/26/2210.md)