US Codex
U.S.C.
Legal Codes
United States Code
U.S.C.
Federal statutory law
Code of Federal Regulations
Coming soon
Federal administrative regulations
Notes
Notes
About
Privacy
MCP
…
/
United States Code
/
Title 26 — Internal Revenue Code
/
Subtitle B — Estate and Gift Taxes
/
Chapter 15 — Gifts and Bequests from Expatriates
‹
Ch. 14
Special Valuation Rules
Chapter 15 — Gifts and Bequests from Expatriates
Search Chapter 15 full text →
§2801
Imposition of tax
‹
Ch. 14
Special Valuation Rules
Anchor to this provision
Add note
Incoming references
Copy permalink
Cite
Cite this provision
×
Format
Bluebook
ALWD
APA
MLA
Include provision text
Copy citation