Gifts and Bequests From Expatriates

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 “prima facie” evidence of statutes relating to Estate and Gift Taxes (including gifts and bequests from expatriates) of the United States. The readers can further narrow their legal research on the topic by chapter and subchapter.