Subchapter C - Miscellaneous
- 26 USC 2201 - Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks
- 26 USC 2202 - Repealed. Pub. L. 94455, title XIX, 1902(a)(8), Oct. 4, 1976, 90 Stat. 1805]
- 26 USC 2203 - Definition of executor
- 26 USC 2204 - Discharge of fiduciary from personal liability
- 26 USC 2205 - Reimbursement out of estate
- 26 USC 2206 - Liability of life insurance beneficiaries
- 26 USC 2207 - Liability of recipient of property over which decedent had power of appointment
- 26 USC 2207A - Right of recovery in the case of certain marital deduction property
- 26 USC 2207B - Right of recovery where decedent retained interest
- 26 USC 2208 - Certain residents of possessions considered citizens of the United States
- 26 USC 2209 - Certain residents of possessions considered nonresidents not citizens of the United States
- 26 USC 2210 - Termination