---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stB/ch12"
level: "chapter"
label: "Chapter 12"
heading: "Gift Tax"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stB-ch12"
sections_count: 19
---

# Chapter 12 — Gift Tax

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

## Contents

- [Subchapter A — Determination of Tax Liability](/usc/26/stB-ch12-schA.md)
- [Subchapter B — Transfers](/usc/26/stB-ch12-schB.md)
- [Subchapter C — Deductions](/usc/26/stB-ch12-schC.md)