Category: Estate and Gift Taxes

  • Special Valuation Rules

    In Legislation Special Valuation Rules in the U.S. Code: Title 26, Subtitle B, Chapter 14 The current, permanent, in-force federal laws regulating special valuation rules are compiled in the United States Code under Title 26, Subtitle B, Chapter 14. It constitutes "prima facie" […]

  • Tax on Generation-skipping Transfers

    In Legislation Tax on Generation-skipping Transfers in the U.S. Code: Title 26, Subtitle B, Chapter 13 The current, permanent, in-force federal laws regulating tax on generation-skipping transfers are compiled in the United States Code under Title 26, Subtitle B, Chapter 13. It constitutes […]

  • Tax on Generation-skipping Transfers

    In Legislation Tax on Generation-skipping Transfers in the U.S. Code: Title 26, Subtitle B, Chapter 13 The current, permanent, in-force federal laws regulating tax on generation-skipping transfers are compiled in the United States Code under Title 26, Subtitle B, Chapter 13. It constitutes […]

  • Gifts and Bequests From Expatriates

    In Legislation Gifts and Bequests From Expatriates in the U.S. Code: Title 26, Subtitle B, Chapter 15 The current, permanent, in-force federal laws regulating gifts and bequests from expatriates are compiled in the United States Code under Title 26, Subtitle B, Chapter 15. It constitutes […]

  • Gifts and Bequests From Expatriates

    In Legislation Gifts and Bequests From Expatriates in the U.S. Code: Title 26, Subtitle B, Chapter 15 The current, permanent, in-force federal laws regulating gifts and bequests from expatriates are compiled in the United States Code under Title 26, Subtitle B, Chapter 15. It constitutes […]

  • Applicable Rate; Inclusion Ratio

    In Legislation Applicable Rate; Inclusion Ratio in the U.S. Code: Title 26, Subtitle B, Chapter 13, Subchapter E The current, permanent, in-force federal laws regulating applicable rate; inclusion ratio are compiled in the United States Code under Title 26, Subtitle B, Chapter 13, Subchapter […]

  • Determination of Tax Liability

    In Legislation Determination of Tax Liability in the U.S. Code: Title 26, Subtitle B, Chapter 12, Subchapter A The current, permanent, in-force federal laws regulating determination of tax liability are compiled in the United States Code under Title 26, Subtitle B, Chapter 12, Subchapter A. […]

  • Determination of Tax Liability

    In Legislation Determination of Tax Liability in the U.S. Code: Title 26, Subtitle B, Chapter 12, Subchapter A The current, permanent, in-force federal laws regulating determination of tax liability are compiled in the United States Code under Title 26, Subtitle B, Chapter 12, Subchapter A. […]

  • Estates of Citizens Or Residents

    Estates of Citizens or Residents In Legislation Estates of Citizens or Residents in the U.S. Code: Title 26, Subtitle B, Chapter 11, Subchapter A The current, permanent, in-force federal laws regulating estates of citizens or residents are compiled in the United States Code under Title 26, […]

  • Estates of Citizens Or Residents

    Estates of Citizens or Residents In Legislation Estates of Citizens or Residents in the U.S. Code: Title 26, Subtitle B, Chapter 11, Subchapter A The current, permanent, in-force federal laws regulating estates of citizens or residents are compiled in the United States Code under Title 26, […]

  • Other Definitions and Special Rules

    In Legislation Other Definitions and Special Rules in the U.S. Code: Title 26, Subtitle B, Chapter 13, Subchapter F The current, permanent, in-force federal laws regulating other definitions and special rules are compiled in the United States Code under Title 26, Subtitle B, Chapter 13, […]

  • Other Definitions and Special Rules

    In Legislation Other Definitions and Special Rules in the U.S. Code: Title 26, Subtitle B, Chapter 13, Subchapter F The current, permanent, in-force federal laws regulating other definitions and special rules are compiled in the United States Code under Title 26, Subtitle B, Chapter 13, […]

  • Estate and Gift Taxes

    In Legislation Estate and Gift Taxes in the U.S. Code: Title 26, Subtitle B The current, permanent, in-force federal laws regulating estate and gift taxes are compiled in the United States Code under Title 26, Subtitle B. It constitutes "prima facie" evidence of statutes relating to […]

  • Estate and Gift Taxes

    In Legislation Estate and Gift Taxes in the U.S. Code: Title 26, Subtitle B The current, permanent, in-force federal laws regulating estate and gift taxes are compiled in the United States Code under Title 26, Subtitle B. It constitutes "prima facie" evidence of statutes relating to […]

  • Generation-skipping Transfers

    In Legislation Generation-skipping Transfers in the U.S. Code: Title 26, Subtitle B, Chapter 13, Subchapter B The current, permanent, in-force federal laws regulating generation-skipping transfers are compiled in the United States Code under Title 26, Subtitle B, Chapter 13, Subchapter B. It […]