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Public Law 119-73 (01/23/2026)

Subtitle B Estate and Gift Taxes

Browse 5 chapters and 0 sections in Subtitle B Estate and Gift Taxes of Title 26.

Browse chapters

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

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Legal citation 26 U.S.C. Subtitle B Estate and Gift Taxes

Web citation

US Code, Subtitle B Estate and Gift Taxes, Title 26, https://uscode.ecfr.io/title/26/subtitle/b. Public Law 119-73 (01/23/2026). Retrieved 2026-04-17 from https://uscode.ecfr.io/title/26/subtitle/b