§ 7201. 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 which arises because an individual has deceased;
(2) "State," any state, territory, or possession of the United States, and the District of Columbia.
§ 7201. 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 which arises because an individual has deceased;
(2) "State," any state, territory, or possession of the United States, and the District of Columbia.
§ 7201. 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 which arises because an individual has deceased;
(2) "State," any state, territory, or possession of the United States, and the District of Columbia.
