26 USC Subtitle B: Front Matter
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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

        

Amendments

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.

Subtitle Referred to in Other Sections

This subtitle is referred to in sections 404, 877, 6019, 6211, 6212, 6213, 6214, 6404, 6501, 6662, 6871, 6901, 7491, 7701, 7702 of this title.

1 Section numbers editorially supplied.