26 USC Ch. 12: Front Matter
From Title 26-INTERNAL REVENUE CODESubtitle B-Estate and Gift TaxesCHAPTER 12-GIFT TAX
CHAPTER 12-GIFT TAX
Subchapter
Sec.1
A.
Determination of Tax Liability
2501
B.
Transfers
2511
C.
Deductions
2521
Chapter Referred to in Other Sections
This chapter is referred to in sections 1015, 2001, 2012, 2035, 2207A, 2612, 2642, 2652, 2661, 2663, 2701, 6103, 6161, 6212, 6324, 6501, 6901, 6905, 7463, 7517, 7851, 7872 of this title.