26 U.S.C. § 2011
Repealed. Pub. L. 113–295, div. A, title II, § 221(a)(95)(A)(i), Dec. 19, 2014, 128 Stat. 4051]
[repealed]
Notes of Decisions
Cited in 41
cases, 1934–2020 · leading case: Brooker v. Madigan, 902 N.E.2d 1246 (Ill. App. Ct. 2009).
Brooker v. Madigan, 902 N.E.2d 1246 (Ill. App. Ct. 2009). “Section 2011 of the Internal Revenue Code (IRC) ( 26 U.S.C. § 2011 (2000)) gave estate taxpayers a credit of up to 16% of the federal estate tax liability for taxes they paid to the state.”
Hildebrand v. City of New Orleans, 549 So. 2d 1218 (La. 1989). “Plaintiffs argue that a municipal inheritance tax is applicable to the federal credit set forth in 26 U.S.C. § 2011 (a) (1982). [1] Plaintiffs argue that the word "State" in the statute includes a state and any political subdivision of the state.”
People ex rel. Madigan v. Kole, 2012 IL App (2d) 110245 (Ill. App. Ct. 2012). “26 U.S.C. § 2011 (2000). Between 1983 and 2002,3 “Illinois imposed a ‘pick-up’ estate tax ‘coupled’ with federal law.”
United States v. Kahriger, 345 U.S. 22 (1953). “[12] 26 U. S. C. § 2011 et seq., require registration by tobacco manufacturers, dealers and peddlers of the "name, or style, place of residence, trade, or business, and the place where such trade or business is to be carried on.”
Est. of Brooks v. Comm'r of Revenue Servs., 159 A.3d 1149 (Conn. 2017). “See 26 U.S.C. § 2011 (2000) ; General Statutes (Rev.”
Austin v. New Hampshire, 420 U.S. 656 (1975). “70 , and now constituting § 2011 of the Internal Revenue Code of 1954, 26 U. S. C. § 2011 . States, including New Hampshire and those adjacent to it, through specific legislation, have taken advantage of the credit allowed.”
Baillie v. Raoul, 2019 IL App (4th) 180655 (Ill. App. Ct. 2019). “” A “ ‘[t]axable transfer’ means an event that gives rise to a state tax credit” within the meaning of section 2011 of the Internal Revenue Code as that section read on December 31, 2001 ( 26 U.S.C. § 2011 (2000)). 35 ILCS 405/2(b), (b-1) (West 2014).”
Carroll v. Raoul, 2020 IL App (3d) 180550 (Ill. App. Ct. 2020). “3 The complaint alleged that (1) the estate was entitled to $181,348 in “prior transfer credits” under the Estate Tax Act and sections 2011 and 2013 of the Internal Revenue Code (Code) ( 26 U.S.C. §§ 2011 , 2013 (2000)), (2) the Attorney 1 At the time of Sharon’s death, the…”
In Re the Est. of Hitchman, 670 P.2d 655 (Wash. 1983). “The Initiative, in lieu of an inheritance tax, imposed a tax in an amount equal to the maximum federal credit allowed by 26 U.S.C. § 2011 (b) (1979). The inheritance tax would be $14,459.”
Moriarty v. Comm'r, 2017 T.C. Memo. 204 (Tax Ct. 2017). “After petitioners submitted their hearing request, they received a Notice of Federal Tax Lien Filing and Your Right to a Hearing Under IRC 6320 for 2011 . Because their CDP hearing request was premature with respect to this notice, the settlement officer did not address the NFTL…”
TREMEL v. Iowa Dep't of Revenue, 785 N.W.2d 690 (Iowa 2010). “See 26 U.S.C. § 2011 (providing *695 for the state death tax credit); see also Iowa Code § 451.”
McGinley v. Madigan, 851 N.E.2d 709 (Ill. App. Ct. 2006). “See 26 U.S.C. § 2011 (2000). Accordingly, since 1983, Illinois law has taxed an estate at the maximum rate allowable by the federal tax credit.”
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