(a) Allowance of deduction. Where a donor transfers during the calendar year by gift an interest in property to a donee who at the time of the gift is the donor's spouse, there shall be allowed as a ...

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Internal Revenue Code of 1986 SUBTITLE B -- ESTATE AND GIFT TAXES Chapter 11 -- Estate Tax Subchapter A -- Estates of Citizens or Residents Part III -- Gross estate (1) Receivable by the executor. To ...

(a) General rule. Under regulations prescribed by the Secretary, in the case of a United States shareholder who is an individual and who elects to have the provisions of this section apply for the ...

(a) Allowance of credit. In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year the amount equal to the sum of-- (1) the American ...

(a) Requirements applicable to regulated investment companies. The provisions of this part (other than subsection (c) of this section) shall not be applicable to a regulated investment company for a ...

For taxable years beginning in 2026, under §55(b)(1), the excess taxable income above which the 28 percent tax rate applies is: ...

Internal Revenue Code of 1986 SUBTITLE B -- ESTATE AND GIFT TAXES Chapter 11 -- Estate Tax Subchapter A -- Estates of Citizens or Residents Part III -- Gross estate then, for purposes of this chapter, ...