---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stB/ch15"
level: "chapter"
label: "Chapter 15"
heading: "Gifts and Bequests from Expatriates"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stB-ch15"
sections_count: 1
---

# Chapter 15 — Gifts and Bequests from Expatriates

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

## Sections

- [§2801. Imposition of tax](/usc/26/2801.md)