SubTitle B. Estate and Gift Taxes, Title 26. INTERNAL REVENUE CODE, United States Code

Chapter 11. ESTATE TAX

Chapter 12. GIFT TAX

Chapter 13. TAX ON GENERATION-SKIPPING TRANSFERS

Chapter 14. SPECIAL VALUATION RULES

Chapter 15. GIFTS AND BEQUESTS FROM EXPATRIATES

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.