Federal (United States) · Session law
Title V
15 sections
15 sections
- Pub. L. 107-16, tit. V, subtit. A, sec. 501REPEAL OF ESTATE AND GENERATION-SKIPPING TRANSFER TAXES.Enacted
- Pub. L. 107-16, tit. V, subtit. B, sec. 511ADDITIONAL REDUCTIONS OF ESTATE AND GIFT TAX RATES.Enacted
- Pub. L. 107-16, tit. V, subtit. C, sec. 521INCREASE IN EXEMPTION EQUIVALENT OF UNIFIED CREDIT, LIFETIME GIFTS EXEMPTION, AND GST EXEMPTION AMOUNTS.Enacted
- Pub. L. 107-16, tit. V, subtit. D, sec. 531REDUCTION OF CREDIT FOR STATE DEATH TAXES.Enacted
- Pub. L. 107-16, tit. V, subtit. D, sec. 532CREDIT FOR STATE DEATH TAXES REPLACED WITH DEDUCTION FOR SUCH TAXES.Enacted
- Pub. L. 107-16, tit. V, subtit. E, sec. 541TERMINATION OF STEP-UP IN BASIS AT DEATH.Enacted
- Pub. L. 107-16, tit. V, subtit. E, sec. 542TREATMENT OF PROPERTY ACQUIRED FROM A DECEDENT DYING AFTER DECEMBER 31, 2009.Enacted
- Pub. L. 107-16, tit. V, subtit. F, sec. 551EXPANSION OF ESTATE TAX RULE FOR CONSERVATION EASEMENTS.Enacted
- Pub. L. 107-16, tit. V, subtit. G, sec. 561DEEMED ALLOCATION OF GST EXEMPTION TO LIFETIME TRANSFERS TO TRUSTS; RETROACTIVE ALLOCATIONS.Enacted
- Pub. L. 107-16, tit. V, subtit. G, sec. 563MODIFICATION OF CERTAIN VALUATION RULES.Enacted
- Pub. L. 107-16, tit. V, subtit. G, sec. 564RELIEF PROVISIONS.Enacted
- Pub. L. 107-16, tit. V, subtit. H, sec. 571INCREASE IN NUMBER OF ALLOWABLE PARTNERS AND SHAREHOLDERS IN CLOSELY HELD BUSINESSES.Enacted
- Pub. L. 107-16, tit. V, subtit. H, sec. 572EXPANSION OF AVAILABILITY OF INSTALLMENT PAYMENT FOR ESTATES WITH INTERESTS QUALIFYING LENDING AND FINANCE BUSINESSES.Enacted
- Pub. L. 107-16, tit. V, subtit. H, sec. 573CLARIFICATION OF AVAILABILITY OF INSTALLMENT PAYMENT.Enacted
- Pub. L. 107-16, tit. V, subtit. I, sec. 581WAIVER OF STATUTE OF LIMITATION FOR TAXES ON CERTAIN FARM VALUATIONS.Enacted