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Home / Title 26 / Subtitle B Estate and Gift Taxes / Chapter 11 ESTATE TAX

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

Chapter 11 Estate TAX

Browse 3 subchapters and 0 sections in Chapter 11 Estate TAX of Title 26.

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Subchapter A Estates of Citizens or Residents
Subchapter B Estates of Nonresidents Not Citizens
Subchapter C Miscellaneous

Next chapter Chapter 12 GIFT TAX

Legal citation 26 U.S.C. Chapter 11 Estate TAX

Web citation

US Code, Chapter 11 Estate TAX, Title 26, https://uscode.ecfr.io/title/26/subtitle/b/chapter/11. Public Law 119-73 (01/23/2026). Retrieved 2026-04-17 from https://uscode.ecfr.io/title/26/subtitle/b/chapter/11