Estate and Gift Taxes

Estate and Gift Taxes

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 (including estate and gift taxes) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Estate Tax and Gift Tax of the US Code, including estate and gift taxes) by chapter and subchapter.


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