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U.S Code last checked for updates: May 15, 2025
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Title 26
Subtitle B
Chapter 11 [§ 2001 - § 2210] - ESTATE TAX
Chapter 12 [§ 2501 - § 2524] - GIFT TAX
Chapter 13 [§ 2601 - § 2664] - TAX ON GENERATION-SKIPPING TRANSFERS
Chapter 14 [§ 2701 - § 2704] - SPECIAL VALUATION RULES
Chapter 15 [§ 2801 - § 2801] - GIFTS AND BEQUESTS FROM EXPATRIATES
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