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Federal Estate and Gift Tax Laws

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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

Next Steps
Contact a qualified estate planning attorney to help you ensure
that your loved ones are cared for and your wishes are honored.
(e.g., Chicago, IL or 60611)
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