26 USC Subtitle B: Front Matter

26 USC Subtitle B: Front Matter

26 USC Subtitle B: Front Matter

From Title 26-INTERNAL REVENUE CODESubtitle B-Estate and Gift Taxes

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Subtitle B-Estate and Gift Taxes

Chapter

Sec.¹

11.

Estate tax

2001

12.

Gift tax

2501

13.

Tax on generation-skipping transfers

2601

14.

Special valuation rules

2701

15.

Gifts and bequests from expatriates

2801

Editorial Notes

Amendments

2008- Pub. L. 110–245, title III, §301(b)(2), June 17, 2008, 122 Stat. 1646 , added item for chapter 15.

1990- Pub. L. 101–508, title XI, §11602(c), Nov. 5, 1990, 104 Stat. 1388–500 , added item for chapter 14.

1986- Pub. L. 99–514, title XIV, §1431(b), Oct. 22, 1986, 100 Stat. 2729 , struck out "certain" after "Tax on" in item for chapter 13.

1976- Pub. L. 94–455, title XX, §2006(b)(1), Oct. 4, 1976, 90 Stat. 1888 , added item for chapter 13.

¹ Section numbers editorially supplied.