26 U.S.C. § 2201 — Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks

Unless the executor elects not to have this section apply, in applying sections 2001 and 2101 to the estate of a qualified decedent, the rate schedule set forth in subsection (c) shall be deemed to be the rate schedule set forth in section 2001(c). For purposes of this section, the term "qualified decedent" means— (1) any citizen or resident of the United States dying while in active service of the Armed Forces of the United States, if such decedent— (A) was killed in action while serving in a combat zone, as determined under section 112(c), or (B) died as a result of wounds, disease, or injury suffered while serving in a combat zone (as determined under section 112(c)), and while in the line of duty, by reason of a hazard to which such decedent was subjected as an incident of such service, (2) any specified terrorist victim (as defined in section 692(d)(4)), and (3) any astronaut whose death occurs in the line of duty. In the case of an estate to which this section applies, subsection (a) shall not apply in determining the credit under section 2010.