§ 7101

Definitions As used in this chapter, the following words or phrases shall mean and include:(1) 'Death taxes,' estate taxes, inheritance taxes, succession taxes, taxes upon transfers made in contemplation of death, or any tax that arises because an individual has deceased; (2) 'State,' any state, territory, or possession of the United States, and the District of Columbia.

§ 7101. Definitions As used in this chapter, the following words or phrases shall mean and include:(1) 'Death taxes,' estate taxes, inheritance taxes, succession taxes, taxes upon transfers made in contemplation of death, or any tax that arises because an individual has deceased; (2) 'State,' any state, territory, or possession of the United States, and the District of Columbia.