Code of Federal Regulations · Subchapter
Subchapter B — Estate And Gift Taxes
26 C.F.R. subch. B
- Part 20 Estate Tax; Estates Of Decedents Dying After August 16, 1954
- Part 22 Temporary Estate Tax Regulations Under The Economic Recovery Tax Act Of 1981
- Part 25 Gift Tax; Gifts Made After December 31, 1954
- Part 26 Generation-skipping Transfer Tax Regulations Under The Tax Reform Act Of 1986
- Part 27 Part 27 [reserved]
- Part 28 Imposition Of Tax On Gifts And Bequests From Covered Expatriates
- Part 29 Part 29 [reserved]