Term “Death Taxes” Actually in I.R.C.

Below is a note from a loyal blog reader about something I had never taken note of before:

I’m not sure this is Blog-worthy (and perhaps everyone already knew this), but I was surprised to observe that the phrase “death taxes” is actually in the Code in a handful of places (e.g. 2013; 2014). I thought it was just a construct of those who oppose the estate tax.