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26 USC Subtitle B - Estate and Gift Taxes

This preliminary release may be subject to further revision before it is released again as a final version. As with other online versions of the Code, the U.S. Code Classification Tables should be consulted for the latest laws affecting the Code. Those using the USCPrelim should verify the text against the printed slip laws available from GPO (Government Printing Office), the laws as shown on THOMAS (a legislative service of the Library of Congress), and the final version of the Code when it becomes available.

Current through Pub. L. 112-90. (See Public Laws for the current Congress.)

Chapter Sec. [1] 11. Estate tax 2001  Section numbers editorially supplied. 12. Gift tax 2501 13. Tax on generation-skipping transfers 2601 14. Special valuation rules 2701 15. Gifts and bequests from expatriates 2801
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.


Footnotes
[1]  Section numbers editorially supplied.

The table below lists the classification updates, since Jan. 7, 2011, for the contained sections. If there are multiple sections, they are presented in section number order (original document order).

The most recent Classification Table update that we have noticed was Friday, April 6, 2012

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large