Other Definitions and Special Rules
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, Subchapter F. It constitutes “prima facie” evidence of statutes relating to Estate and Gift Taxes (including other definitions and special rules) of the United States. The reader can further narrow his/her legal research of the general topic (in this case, Tax on Transfers of the US Code, including other definitions and special rules) by chapter and subchapter.