SUBCHAPTER B—ESTATE AND GIFT TAXES (Parts 20–27)
- 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