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Federal Estate and Gift Tax Laws

Created by FindLaw's team of legal writers and editors | Last updated June 20, 2016

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

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