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

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There are 3 Updates Pending. Select the tab below to view.
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. 3, 2012, 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 Tuesday, August 13, 2013

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
§ 2001nt new2012112-240 [Sec.] 101(c)(3)126 Stat. 2318
§ 20012012112-240 [Sec.] 101(c)(1)126 Stat. 2317
§ 20102012112-240 [Sec.] 101(c)(2)126 Stat. 2318

 

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