26 U.S. Code Subtitle B - Estate and Gift Taxes

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.

 

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