---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stB/ch11/schA"
level: "subchapter"
label: "Subchapter A"
heading: "Estates of Citizens or Residents"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stB-ch11-schA"
sections_count: 36
---

# Subchapter A — Estates of Citizens or Residents

Title 26 — Internal Revenue Code › Subtitle B — Estate and Gift Taxes › Chapter 11 — Estate Tax

## Contents

- [Part I — Tax Imposed](/usc/26/stB-ch11-schA-ptI.md)
- [Part II — Credits Against Tax](/usc/26/stB-ch11-schA-ptII.md)
- [Part III — Gross Estate](/usc/26/stB-ch11-schA-ptIII.md)
- [Part IV — Taxable Estate](/usc/26/stB-ch11-schA-ptIV.md)