---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stB/ch11"
level: "chapter"
label: "Chapter 11"
heading: "Estate Tax"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stB-ch11"
sections_count: 56
---

# Chapter 11 — Estate Tax

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

## Contents

- [Subchapter A — Estates of Citizens or Residents](/usc/26/stB-ch11-schA.md)
- [Subchapter B — Estates of Nonresidents Not Citizens](/usc/26/stB-ch11-schB.md)
- [Subchapter C — Miscellaneous](/usc/26/stB-ch11-schC.md)