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U.S. Code
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TITLE 26 - INTERNAL REVENUE...
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Subtitle B—Estate and Gift Taxes (§§ 2001 – 2801)
Subtitle B—Estate and Gift Taxes (§§ 2001 – 2801)
CHAPTER 11—ESTATE TAX (§§ 2001 – 2210)
CHAPTER 12—GIFT TAX (§§ 2501 – 2524)
CHAPTER 13—TAX ON GENERATION-SKIPPING TRANSFERS (§§ 2601 – 2664)
CHAPTER 14—SPECIAL VALUATION RULES (§§ 2701 – 2704)
CHAPTER 15—GIFTS AND BEQUESTS FROM EXPATRIATES (§ 2801)