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Home / Title 26 / Subtitle B Estate and Gift Taxes / Chapter 12 GIFT TAX

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

Chapter 12 GIFT TAX

Browse 3 subchapters and 0 sections in Chapter 12 GIFT TAX of Title 26.

Browse subchapters

Subchapter A Determination of Tax Liability
Subchapter B Transfers
Subchapter C Deductions

Previous chapter Chapter 11 ESTATE TAX Next chapter Chapter 13 TAX ON GENERATION-SKIPPING TRANSFERS

Legal citation 26 U.S.C. Chapter 12 GIFT TAX

Web citation

US Code, Chapter 12 GIFT TAX, Title 26, https://uscode.ecfr.io/title/26/subtitle/b/chapter/12. Public Law 119-73 (01/23/2026). Retrieved 2026-04-17 from https://uscode.ecfr.io/title/26/subtitle/b/chapter/12