26 U.S.C. 2010: Unified credit against estate tax

2017

• Pub. L. 115–97, §11002(d)(1)(CC), substituted "for 'calendar year 2016' in subparagraph (A)(ii)" for "for 'calendar year 1992' in subparagraph (B)". Law text · (c)
• Pub. L. 115–97, §11061(a), added subpar. (C). Law text · (c)

2013

• Pub. L. 112–240 substituted "applicable exclusion amount" for "basic exclusion amount". (American Taxpayer Relief Act of 2012) Law text · (c)

2010

• Pub. L. 111–312, §302(a)(1), amended subsec. (c) generally, substituting pars. (1) and (2) for text which provided that the applicable credit amount for purposes of this section was the amount of the tentative tax which would be determined under the rate schedule set forth in section 2… (Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010) Law text · (c)
• Pub. L. 111–312, §303(a), added pars. (2) to (6) and struck out former par. (2). Prior to amendment, text of par. (2) read as follows: (Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010) Law text · (c)

2001

• Pub. L. 107–16, in table, substituted provision that in the case of estates of decedents dying during the years 2002 and 2003, the years 2004 and 2005, the years 2006, 2007, and 2008, and the year 2009, the applicable exclusion amount is $1,000,000, $1,500,000, $2,000,000, and $3,500,0… (Economic Growth and Tax Relief Reconciliation Act of 2001) Law text · (c)

1997

• Pub. L. 105–34, §501(a)(1)(A), substituted "the applicable credit amount" for "$192,800". (Taxpayer Relief Act of 1997) Law text · (a)
• Pub. L. 105–34, §501(a)(1)(B), added subsec. (c) and redesignated former subsec. (c) as (d). (Taxpayer Relief Act of 1997) Law text · (c), (d)

1990

• Pub. L. 101–508 redesignated subsecs. (c) and (d) as (b) and (c), respectively, and struck out former subsec. (b) which provided for a phase-in of the unified credit against estate tax. · (b), (c), (d)

1981

• Pub. L. 97–34, §401(a)(1), substituted "$192,800" for "$47,000". · (a)
• Pub. L. 97–34, §401(a)(2)(A), struck out "$47,000" before "credit" from heading and in text substituted in subsec. (a) substitutions for "$192,800" amounts of "$62,800", "$79,300", "$96,300", "$121,800", and "$155,800" in the case of decedents dying in 1982, 1983, 1984, 1985, and 1986,… · (b)