---
kind: "unit"
title: "26"
title_heading: "Internal Revenue"
key: "chI/subchB"
level: "subchap"
label: "Subchapter B"
heading: "Estate and Gift Taxes"
release: "ecfr-current"
date: "2026-08-27"
url: "https://uscodex.org/cfr/26/chI-subchB"
sections_count: 381
---

# Subchapter B — Estate and Gift Taxes

Title 26 C.F.R. — Internal Revenue › Chapter I — Internal Revenue Service, Department of the Treasury

## Contents

- [Part 20 — Estate Tax; Estates of Decedents Dying After August 16, 1954](/cfr/26/chI-subchB-part20.md)
- [Part 22 — Temporary Estate Tax Regulations under the Economic Recovery Tax Act of 1981](/cfr/26/chI-subchB-part22.md)
- [Part 25 — Gift Tax; Gifts Made After December 31, 1954](/cfr/26/chI-subchB-part25.md)
- [Part 26 — Generation-Skipping Transfer Tax Regulations under the Tax Reform Act of 1986](/cfr/26/chI-subchB-part26.md)
- [Part 27 — Part 27 [reserved]](/cfr/26/chI-subchB-part27.md)
- [Part 28 — Imposition of Tax on Gifts and Bequests from Covered Expatriates](/cfr/26/chI-subchB-part28.md)
- [Part 29 — Part 29 [reserved]](/cfr/26/chI-subchB-part29.md)