---
kind: "unit"
title: "26"
title_heading: "Internal Revenue Code"
key: "stB"
level: "subtitle"
label: "Subtitle B"
heading: "Estate and Gift Taxes"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/stB"
sections_count: 104
---

# Subtitle B — Estate and Gift Taxes

Title 26 — Internal Revenue Code

## Contents

- [Chapter 11 — Estate Tax](/usc/26/stB-ch11.md)
- [Chapter 12 — Gift Tax](/usc/26/stB-ch12.md)
- [Chapter 13 — Tax on Generation-Skipping Transfers](/usc/26/stB-ch13.md)
- [Chapter 14 — Special Valuation Rules](/usc/26/stB-ch14.md)
- [Chapter 15 — Gifts and Bequests from Expatriates](/usc/26/stB-ch15.md)