26 CFR Chapter I, Subchapter B - ESTATE AND GIFT TAXES
- PART 20—ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954 (§§ 20.0-1 - 20.7701-2)
- PART 22—TEMPORARY ESTATE TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 (§ 22.0)
- PART 25—GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954 (§§ 25.0-1 - 25.7701-2)
- PART 26—GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 (§§ 26.2600-1 - 26.7701-2)
- PART 27 [RESERVED]
- PART 28—IMPOSITION OF TAX ON GIFTS AND BEQUESTS FROM COVERED EXPATRIATES (§§ 28.2801-0 - 28.7701-1)
- PART 29 [RESERVED]