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Subtitle B⁠—Estate and Gift Taxes — Front Matter

Chap.Sec.
11.Estate tax2001
12.Gift tax2501
13.Tax on generation-skipping transfers2601
14.Special valuation rules2701
15.Gifts and bequests from expatriates2801

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.