Federal Estate and Gift Tax Laws

The links below take you to federal estate and gift tax laws from the Internal Revenue Code:

Estate Tax Title 26, Internal Revenue Code, Subtitle B, Chapter 11

Gift Tax Title 26, Internal Revenue Code, Subtitle B, Chapter 12

Tax on Generation-Skipping Transfers Title 26, Internal Revenue Code, Subtitle B, Chapter 13

Special Valuation Rules Title 26, Internal Revenue Code, Subtitle B, Chapter 14