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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
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Chapter 12 — Gift Tax
‹
Ch. 11
Estate Tax
Ch. 13
Tax on Generation-Skipping Transfers
›
Chapter 12 — Gift Tax
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Subch. A
Determination of Tax Liability
§§2501 to 2505
Subch. B
Transfers
§§2511 to 2519
Subch. C
Deductions
§§2521 to 2524
‹
Ch. 11
Estate Tax
Ch. 13
Tax on Generation-Skipping Transfers
›
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