Notes on estate and gift taxes : US Code - Notes

Search Notes on estate and gift taxes : US Code - Notes

Chapter Sec.(!1)
11. Estate tax 2001
12. Gift tax 2501
13. Tax on generation-skipping transfers 2601
14. Special valuation rules 2701

AMENDMENTS
1990 - Pub. L. 101-508, title XI, Sec. 11602(c), Nov. 5, 1990,
104 Stat. 1388-500, added item for chapter 14.
1986 - Pub. L. 99-514, title XIV, Sec. 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, Sec. 2006(b)(1), Oct. 4, 1976,
90 Stat. 1888, added item for chapter 13.

(!1) Section numbers editorially supplied.