Subtitle B. Estate and Gift Taxes

• CHAPTER 11 [§ 2001 - § 2210] - ESTATE TAX
• CHAPTER 12 [§ 2501 - § 2524] - GIFT TAX
• CHAPTER 13 [§ 2601 - § 2664] - TAX ON GENERATION-SKIPPING TRANSFERS
• CHAPTER 14 [§ 2701 - § 2704] - SPECIAL VALUATION RULES
• CHAPTER 15 [§ 2801 - § 2801] - GIFTS AND BEQUESTS FROM EXPATRIATES