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Federal Estate and Gift Tax Laws

Created by FindLaw's team of legal writers and editors.
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.

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