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Code of Federal Regulations (Last Updated: November 8, 2024) |
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Title 26 - Internal Revenue |
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Chapter I—Internal Revenue Service, Department of the Treasury |
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SubChapter B—Estate and Gift Taxes |
| 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 |
| Parts 27--29 - [Reserved] |