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Title 26

Displaying title 26, up to date as of 6/16/2026. Title 26 was last amended 6/12/2026.
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Title 26Internal RevenuePart / Section
Chapter IInternal Revenue Service, Department of the Treasury1 – 899
Subchapter BEstate and Gift Taxes20 – 29
Part 20Estate Tax; Estates of Decedents Dying After August 16, 195420.0-1 – 20.7701-2
Part 22Temporary Estate Tax Regulations Under the Economic Recovery Tax Act of 198122.0
§ 22.0Certain elections under the Economic Recovery Tax Act of 1981.
Part 25Gift Tax; Gifts Made After December 31, 195425.0-1 – 25.7701-2
Part 26Generation-Skipping Transfer Tax Regulations Under the Tax Reform Act of 198626.2600-1 – 26.7701-2
Part 27 [Reserved]
Part 28Imposition of Tax on Gifts and Bequests from Covered Expatriates28.2801-0 – 28.7701-1
Part 29 [Reserved]