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United States Code
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Title 26 — Internal Revenue Code
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Subtitle B — Estate and Gift Taxes
‹
Subt. A
Income Taxes
Subt. C
Employment Taxes
›
Subtitle B — Estate and Gift Taxes
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Ch. 11
Estate Tax
§§2001 to 2210
Ch. 12
Gift Tax
§§2501 to 2524
Ch. 13
Tax on Generation-Skipping Transfers
§§2601 to 2664
Ch. 14
Special Valuation Rules
§§2701 to 2704
Ch. 15
Gifts and Bequests from Expatriates
§2801
‹
Subt. A
Income Taxes
Subt. C
Employment Taxes
›
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