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e-CFR data is current as of July 1, 2020

Title 26Chapter I → Subchapter B


TITLE 26—Internal Revenue

CHAPTER I—INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY

SUBCHAPTER B—ESTATE AND GIFT TAXES

rule
PartTable of
Contents
Headings
rule
20
20.0-1 to 20.7701-2
ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16, 1954
22
22.0
TEMPORARY ESTATE TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981
25
25.0-1 to 25.7701-2
GIFT TAX; GIFTS MADE AFTER DECEMBER 31, 1954
26
26.2600-1 to 26.7701-2
GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986
27-29
[RESERVED]

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