Subtitle B – Estate and Gift Taxes

Estate and Gift Taxes

Pathway

Title 26 > Subtitle B

Details

• Reference: Subtitle B
• Legend: Estate and Gift Taxes
• USCode Year: 2013

Provision Content

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.

U.S. Encyclopedia of Law Coverage

Title 26 – Internal Revenue Code in the Legal Encyclopedia: Estate Tax

In this entry about Title 26 – Internal Revenue Code, find legal reference material, bibliographies and premiere content related to estate tax in the American Encyclopedia of Law, presenting a comprehensive view of the United States estate tax-specific issues, written by authorities in the field.

Topic Map

• Title 26/Subtitle B/Chapter 11 – Estate Tax
• Title 26/Subtitle B/Chapter 12 – Gift Tax
• Title 26/Subtitle B/Chapter 13 – Tax On Generation-Skipping Transfers
• Title 26/Subtitle B/Chapter 14 – Special Valuation Rules
• Title 26/Subtitle B/Chapter 15 – Gifts and Bequests From Expatriates