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, Subtitle B, Chapter 11, Subchapter A. It constitutes “prima facie” evidence of statutes relating to Estate and Gift Taxes (including estates of citizens or residents) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Estate Tax of the US Code, including estates of citizens or residents) by chapter and subchapter.